Author(s)

Yonghao Guan ¹, Yujing Zuo ¹, Yiqi He ²

Affiliation(s)

¹ School of Public Finance and Taxation, Nanjing University of Finance and Economics, Nanjing, 210023, China
² School of Accounting, Nanjing University of Finance and Economics, Nanjing, 210023, China

Corresponding Author

Yiqi He

ABSTRACT

With the sustained and rapid development of China's economy, the extensive economic development mode has brought irreparable ecological and environmental problems, environmental pollution and resource scarcity have become increasingly prominent, and accelerating the construction of a green society and promoting sustainable and high-quality development are a major policy vision of China in recent years. The healthy development of the energy conservation and environmental protection industry can not only drive economic growth, but also promote the green transformation of the economic structure. Economic transformation and upgrading has put forward higher requirements for enterprises, and enterprises should accelerate technological upgrading and improve innovation capabilities. This paper selects the relevant data of 236 listed companies on energy conservation and environmental protection from 2011 to 2020, and uses multiple regression model to analyze the impact of tax incentives on the technological innovation of listed companies in energy conservation and environmental protection.

KEYWORDS

Energy conservation and environmental protection industry, Tax incentives

CITE THIS PAPER

Yonghao Guan, Yujing Zuo, Yiqi He, An empirical study on the impact of tax incentives on technological innovation in energy conservation and environmental protection industry. Population, Resources & Environmental Economics (2024) Vol. 5: 31-38. DOI: http://dx.doi.org/10.23977/pree.2024.050204.

REFERENCES

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[3] Dong Liming, Shao Jun, Wang Yue. Research on the Effect of Tax Incentives on R&D Investment of Enterprises in Information and Communication Industry: A Comparison from the Perspective of Turnover Tax and Income Tax[J]. Tax Research, 2020,(09):126-131.
[4] Alvarez-Ayuso I C, Kao C, Romero-Jordan D. Long run effect of public grants and tax credits on R&D investment: A non-stationary panel data approach[J]. Economic Modelling, 2018, 75(NOV.):93-104.
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