Detail publikace

The effect of cleaner and sustainable sewage fee-to-tax on business innovation

Shang, S., Chen, Z., Shen, Z., Salman shabbir, M., Bokhari, A., Han, N., Klemeš, J.J.

Originální název

The effect of cleaner and sustainable sewage fee-to-tax on business innovation

Typ

článek v časopise ve Web of Science, Jimp

Jazyk

angličtina

Originální abstrakt

Can reform of “sewage fee-to-tax” promote corporate technological innovation by internalising environmental cost and strengthening environmental control? The difference between environmental tax and sewage charges were analysed along with summarising the economic consequences of environmental tax. The influence mechanism of the reform of “sewage fee-to-tax” on corporate technological innovation from the dual perspectives of tax and environmental regulation, based on tax theory, Porter hypothesis, and supply and demand theory, were explored. Shanghai and Shenzhen A-share listed companies about 1,150 in the years 2017–2021 are taken as the research sample. The impact of imposing environmental taxes on corporate technological innovation was empirically tested. It is found that imposing an environmental tax stimulates the innovation motivation of enterprises and significantly improves the input and output of corporate technology innovation. This paper has profound implications for perfecting the cleaner sustainable environmental tax system, stimulating corporate innovation, and promoting economic transformation.

Klíčová slova

Corporate innovation; Fee to tax; Porter hypothesis; Sustainable environmental regulation

Autoři

Shang, S., Chen, Z., Shen, Z., Salman shabbir, M., Bokhari, A., Han, N., Klemeš, J.J.

Vydáno

10. 8. 2022

Nakladatel

Elsevier Ltd

ISSN

0959-6526

Periodikum

Journal of Cleaner Production

Číslo

361

Stát

Spojené království Velké Británie a Severního Irska

Strany od

132287

Strany do

132287

Strany počet

7

URL

https://www-sciencedirect-com.ezproxy.lib.vutbr.cz/science/article/pii/S0959652622018911

BibTex

@article{BUT178187,
  author="Syed Awais Ali Shah {Bokhari} and Jiří {Klemeš}",
  title="The effect of cleaner and sustainable sewage fee-to-tax on business innovation",
  journal="Journal of Cleaner Production",
  year="2022",
  number="361",
  pages="132287--132287",
  doi="10.1016/j.jclepro.2022.132287",
  issn="0959-6526",
  url="https://www-sciencedirect-com.ezproxy.lib.vutbr.cz/science/article/pii/S0959652622018911"
}