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Enterprise Tax Burden and R&D Investment: Evidence from Chinese GEM Listed Companies

In: Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022)

Author

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  • Yingxuan Liu

    (Shenzhen Institute of Information Technology)

Abstract

R&D investment costs a lot of funds, which is the fundamental driving force to maintain enterprise competitiveness and innovation ability. As a rigid expenditure of enterprises, tax revenue will reduce the free cash flow of enterprises to a certain extent. The relationship between the degree of enterprise tax burden and its R&D activities is worth further exploration. This paper constructs a regression model based on the data of listed GEM companies from 2010 to 2020 and examines the relationship between the enterprise's total tax burden and its R&D investment. Empirical research has shown that an increase in the total tax burden of enterprises will negatively affect innovation investment activities to a certain extent. It is also found by further testing the enterprise age that the tax burden has a greater impact on R&D innovation activities for younger companies.

Suggested Citation

  • Yingxuan Liu, 2023. "Enterprise Tax Burden and R&D Investment: Evidence from Chinese GEM Listed Companies," Advances in Economics, Business and Management Research, in: Vilas Gaikar & Min Hou & Sikandar Ali Qalati (ed.), Proceedings of the 2022 2nd International Conference on Financial Management and Economic Transition (FMET 2022), pages 485-494, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-054-1_52
    DOI: 10.2991/978-94-6463-054-1_52
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