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This study examines the impact of environmental protection taxes on company performance, emphasizing the mediating role of innovation. Using data from 315 A-share listed companies in Shanghai and Shenzhen from 2018 to 2022, the study employs STATA 17.0 and Excel for analysis. Findings reveal that environmental protection taxes positively influence the performance of heavily polluting companies, with innovation as a partial mediator. The tax effect is stronger in manufacturing than in non-manufacturing industries. This research enhances understanding of the relationship between environmental taxes, innovation, and corporate performance, offering insights for strategic decision-making and sustainability initiatives in the Chinese context.

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Environmental Protection Tax and Business Performance: Investigating Innovation as a Mediator

  • 会议论文

  • 发表日期：

    2026年

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  • Song Shu,
  • Soliha Sanusi,
  • Rozana Saedon,
  • Aziatul Waznah Ghazali,
  • Siti Fatimah Abd Rashid

摘要

This study examines the impact of environmental protection taxes on company performance, emphasizing the mediating role of innovation. Using data from 315 A-share listed companies in Shanghai and Shenzhen from 2018 to 2022, the study employs STATA 17.0 and Excel for analysis. Findings reveal that environmental protection taxes positively influence the performance of heavily polluting companies, with innovation as a partial mediator. The tax effect is stronger in manufacturing than in non-manufacturing industries. This research enhances understanding of the relationship between environmental taxes, innovation, and corporate performance, offering insights for strategic decision-making and sustainability initiatives in the Chinese context.