Abstract
China's economic development is at a unique stage of new-type transformation, with increasing demands for the quality of economic development. Environmental fiscal and tax policies are widely recognized as crucial tools for promoting enterprise transformation and green taxation. The 20th National Congress of the Communist Party of China proposed to "improve the fiscal, financial, investment, price policies, and standards that support green development." Fiscal policy is the foundation and important pillar of national governance, and the fiscal and tax system is a critical support and basic means to promote green and low-carbon development. This paper analyzes cross-sectional data from 31 provinces, autonomous regions, and municipalities in China for the year 2022. By constructing and testing an OLS regression model, the study uses the environmental tax as a representative of the tax regulation for green development of enterprises, analyzing its influencing factors and effects. The paper provides relevant suggestions for enterprise green transformation and tax avoidance based on literature review and model results.
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