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Research on the Impact of Credit Environment on Enterprises’ Enjoyment of Tax Incentives

In: Proceedings of 2025 2nd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2025)

Author

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  • Haorui Zhai

    (Anhui University)

Abstract

In recent years, as an important external system, the credit environment has gradually received the attention and attention of enterprises. As an important policy enjoyed by enterprises, tax incentives will inevitably be affected by the credit environment. Based on this, this paper uses the data of A-share listed companies in Shanghai and Shenzhen from 2011 to 2020 to empirically test the target problem, and finds that the credit environment is negatively correlated with the degree of tax incentives enjoyed by enterprises, and the higher the credit environment score, the lower the degree of tax incentives enjoyed by enterprises, and puts forward relevant suggestions.

Suggested Citation

  • Haorui Zhai, 2025. "Research on the Impact of Credit Environment on Enterprises’ Enjoyment of Tax Incentives," Advances in Economics, Business and Management Research, in: Jiye Hu & Huaping Sun & Au Yong Hui Nee & Paulo Batista (ed.), Proceedings of 2025 2nd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2025), pages 390-395, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-752-6_42
    DOI: 10.2991/978-94-6463-752-6_42
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