Environmental protection tax, management efficiency, and enterprise green technology innovation

Yang Zhou and Qian Su

Finance Research Letters, 2025, vol. 75, issue C

Abstract: Using, data of Chinese listed companies from 2012 to 2022, this study explores the relationship among environmental protection taxes, management efficiency, and green technology innovation. Findings reveal that while implementing environmental protection taxes positively influences the degree of green technology innovation within corporations, enhanced managerial efficiency escalates it. Government subsidies moderate the link between environmental protection taxes and corporate green technology innovation. The effect of environmental protection taxes on green technology innovation varies significantly between state-owned and non-state-owned companies.

Keywords: Environmental protection tax; Management efficiency; Green technology innovation (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001254

DOI: 10.1016/j.frl.2025.106860

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