Perceived tax obstacles and corporate environmental activities

Yue Sun () and Dengjun Zhang ()
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Yue Sun: Chengdu Vocational & Technical College of Industry
Dengjun Zhang: UiS School of Business and Law, University of Stavanger

Economics Bulletin, 2026, vol. 46, issue 1, 133 - 151

Abstract: This study examines the impact of perceived tax obstacles regarding tax rates and administration on corporate environmental activities including green investment and environmental information disclosure. The empirical results reveal that firms perceiving tax rates or administration as obstacles are more likely to engage in green investment and environmental information disclosure. Mechanism analysis indicates that this positive relationship is likely driven by firms' tendency to use internal funds to support capital expenditures. These findings highlight a previously underexplored consequence of tax obstacles, offering new insights into how businesses adjust their environmental strategies when faced with tax rates and tax administration obstacles.

Keywords: Tax rates; Tax administration; Tax obstacle; Corporate environmental activities (search for similar items in EconPapers)
JEL-codes: G3 H2 (search for similar items in EconPapers)
Date: 2026-03-30
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