The effect of enterprise quality management on innovation incentives in enterprises —— based on the reform of China's value-added tax system

Xuteng Huang, Xuandie Hu and Bihui Huang

International Review of Economics & Finance, 2024, vol. 94, issue C

Abstract: This article will analyze the incentive effect of the value-added tax rate reduction policy on enterprise innovation from the perspective of enterprise quality management. The research results indicate that: (1) the reduction of value-added tax rate has an incentive effect on the innovation activities of enterprises; (2) There is a positive moderating effect of enterprise quality management on the reduction of value-added tax rate and the innovation and research and development activities of enterprises; (3) The reduction of value-added tax rate has a more significant incentive effect on innovation in the eastern region of China, state-owned enterprises, and relatively larger enterprises.

Keywords: Value-added tax; Tax rate reduction; Enterprise innovation; Internal control (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:reveco:v:94:y:2024:i:c:s1059056024003770

DOI: 10.1016/j.iref.2024.103385

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