重庆理工大学学报2025，Vol.39Issue(22)：111-124,14.DOI:10.3969/j.issn.1674-8425(s).2025.11.010
柔性税收征管能否提高企业ESG表现?
Can flexible tax collection improve corporate ESG performance?
摘要
Abstract
Under the background of green transformation of the global economy and the deepening of the"dual-carbon"goal,corporate ESG performance has become a critical indicator of the sustainable development capacity of a firm.This paper employs the tax credit rating disclosure system implemented by the State Administration of Taxation(SAT)to proxy flexible tax administration and uses it as a quasi-natural experiment to examine the impact of flexible tax collection and management on corporate ESG performance using a sample of listed companies in Shanghai and Shenzhen A-share markets from 2010 to 2022.The results show that flexible tax administration promote enterprises' ESG practices and thereby improves their ESG performance,which indicating that the tax credit rating disclosure system exerts an"incentive effect".This conclusion remains robust after a series of verification tests.The mechanism analysis shows that flexible tax administration enhances corporate ESG performance by alleviating financing constraints and mitigating agency conflicts.Furthermore,the postivie effect on flexible tax administration on ESG performance is more pronounced when the firms exhibit lower internal-control quality,weaker external audit supervision,and operate in regions with slower marketization progress.In addition,it is also found that flexible tax collection and management enhances corporate governance while promoting the fulfillment of environmental protection and social responsibility.关键词
柔性税收征管/纳税信用评级/企业ESG表现Key words
flexible tax administration/tax credit ratings/corporate ESG performance分类
管理科学引用本文复制引用
苏春,熊珈,章琦,孟晓雪..柔性税收征管能否提高企业ESG表现?[J].重庆理工大学学报,2025,39(22):111-124,14.基金项目
重庆市教育委员会人文社会科学研究项目"民营资本负责任投资的引导机制与向善治理研究"(25SKJD148) （25SKJD148）
重庆市研究生科研创新项目"柔性税收征管能否提高企业ESG表现?"(gzlcx20252077) （gzlcx20252077）
