The Impact of Green Tax on Enterprise High-Quality Development: Does Digital Technology Innovation Matter?

Miao Wang, Yilin Wang and Chao Feng

Emerging Markets Finance and Trade, 2025, vol. 61, issue 7, 2039-2058

Abstract: The green tax is an effective means to promote the transformation of green production of enterprises, and digital technology innovation is the key to enhance the competitiveness of enterprises, which is crucial for advancing high-quality development of enterprises. This paper finds that green tax can significantly improve the total factor productivity of enterprises and encourage enterprises to achieve high-quality development under the moderating effect of digital technology innovation and verify the influence mechanism of green innovation, corporate governance, and green investment of enterprises. Combined with the background of the development of the digital economy era, this paper adds digital technology innovation to the original research to discuss the impact of environmental tax and expands the existing theoretical framework.

Date: 2025
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DOI: 10.1080/1540496X.2024.2443643

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