Environmental Tax Reform, Risk-taking and Green Development of Enterprises
DOI: 10.23977/infse.2024.050220 | Downloads: 7 | Views: 200
Author(s)
Pingping Gan 1, Jingyi Sun 1
Affiliation(s)
1 School of Economics and Finance, Xi'an Jiaotong University City College, Xi'an, Shaanxi, 710018, China
Corresponding Author
Pingping GanABSTRACT
As the society continuous develops, the current ecological problems have gradually been paid attention to. Nowadays, resources are not used rationally, and environmental pollution is becoming more and more serious, which cannot be changed through the market. Green development (GD) is a brand-new concept, which takes into account the dual concepts of development and environmental protection, and it can achieve the purpose of sustainable development (SD). At this time, environmental tax, as an important means of regulation, has also been reformed. Through this policy, the pollutant discharge of enterprises is reduced, and production methods are continuously adjusted, thereby the GD of enterprises is promoted. However, in the process of business transformation, the decision-making of managers would also bring more risks to the enterprise. Therefore, this paper analyzed the GD of enterprises and the risk-taking brought by them in the context of environmental tax reform. Through the fuzzy comprehensive evaluation method, the enterprise's risk-taking and GD were studied and analysed. The results showed that under the reform of environmental tax, the enterprise's required risk-taking to achieve GD was 7.75%.
KEYWORDS
Environmental Tax Reform, Risk-taking, Green Development of Enterprises, Sustainable DevelopmentCITE THIS PAPER
Pingping Gan, Jingyi Sun, Environmental Tax Reform, Risk-taking and Green Development of Enterprises. Information Systems and Economics (2024) Vol. 5: 148-158. DOI: http://dx.doi.org/10.23977/infse.2024.050220.
REFERENCES
[1] Chen Z, Zhang X, Chen F. Do carbon emission trading schemes stimulate green innovation in enterprises? Evidence from China. Technological Forecasting and Social Change, 2021, 168(2):120744-120750.
[2] Xu Y, Zhao G, Zhang B. SD Simulation Research on the Green Low-Carbon Development of Coal Enterprises. Complexity, 2021, 2021(5):1-14.
[3] Li G, Wang X, Wu J. How scientific researchers form green innovation behavior: An empirical analysis of China's enterprises. Technology in Society, 2019, 56(2):134-146.
[4] Zhou Y. Research on Enterprise Green Management under the Background of Ecological Civilization Construction. International Core Journal of Engineering, 2019, 5(11):130-134.
[5] Ma X. Incomplete information game for government encouraging enterprises to promote green development ability. Journal of Liaoning Technical University, 2017, 36(10):1116-1120.
[6] Lha B, Lz A, Zz C. Green credit, renewable energy investment and green economy development: Empirical analysis based on 150 listed companies of China. Journal of Cleaner Production, 2019, 208(5):363-372.
[7] Bolatbek B, Salimbayeva R, Satbaeva G. Prospects for the Development of Green Business in the Agro Industrial Complex. Journal of Advanced Research in Management, 2018, 9(6):1327-1334.
[8] Boehringer C, Garcia-Muros X, Gonzalez-Eguino M. Greener and Fairer: A Progressive Environmental Tax Reform for Spain. Economics of Energy & Environmental Policy, 2019, 8(2):141-160.
[9] Da A, Cab C. Environmental tax reform and income distribution with imperfect heterogeneous labour markets. European Economic Review, 2019, 116(7):60-82.
[10] Andreoni V. Environmental taxes: Drivers behind the revenue collected. Journal of Cleaner Production, 2019, 221(7):17-26.
[11] Villena V H, Lu G, Gomez-Mejia L R. Is top management team-supply chain manager interaction the missing link? An analysis of risk-bearing antecedents for supply chain managers. International Journal of Operations & Production Management, 2018, 38(8):1640–1663.
[12] Soulillou J P, Dhler B. No Increase in Colon Cancer Risk Following Induction with Neu5Gc-Bearing Rabbit Anti-T Cell IgG (ATG) in Recipients of Kidney Transplants. Cancers, 2018, 10(9):324-328.
[13] Wu C H. An Empirical Study on Selection, Evaluation, and Management Strategies of Green Suppliers in Manufacturing Enterprises. Journal of Organizational and End User Computing, 2022, 34(1): 1-18.
Downloads: | 9665 |
---|---|
Visits: | 180680 |
Sponsors, Associates, and Links
-
Accounting, Auditing and Finance
-
Industrial Engineering and Innovation Management
-
Tourism Management and Technology Economy
-
Journal of Computational and Financial Econometrics
-
Financial Engineering and Risk Management
-
Accounting and Corporate Management
-
Social Security and Administration Management
-
Population, Resources & Environmental Economics
-
Statistics & Quantitative Economics
-
Agricultural & Forestry Economics and Management
-
Social Medicine and Health Management
-
Land Resource Management
-
Information, Library and Archival Science
-
Journal of Human Resource Development
-
Manufacturing and Service Operations Management
-
Operational Research and Cybernetics