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Research on the Impact of Environmental Protection Tax on Total Factor Productivity of Heavily Polluting Enterprises

In: Proceedings of the 2025 7th International Conference on Economic Management and Cultural Industry (ICEMCI 2025)

Author

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  • Qiuyue Ma

    (Anhui University, School of Economics)

Abstract

Exploring the influence mechanism of environmental protection tax on the total factor productivity of heavy polluting enterprises and its effect based on the perspective of green technology innovation is conducive to accelerating enterprises to realize green and low-carbon transformation. Based on the panel data of heavy pollution industry of A-share listed companies in 2015-2023, the article empirically examines the impact of the implementation of environmental protection tax on the total factor productivity of heavy pollution enterprises by using double difference model (DID). The results show that (1) the implementation of environmental protection tax significantly increases the total factor productivity of heavy polluting enterprises in the tax burden boosting region. (2) Further analysis reveals that the implementation of environmental protection tax can positively affect the total factor productivity of heavily polluting enterprises in the tax burden raising area through green technology innovation. Secondly, the enhancement effect of environmental protection tax on total factor productivity is more significant among private enterprises, enterprises with high R&D investment intensity and those in the eastern region. The above findings provide policy insights to effectively utilize the environmental and economic effects brought by the implementation of the environmental protection tax policy in the context of green and low-carbon development, to accelerate the green and low-carbon transformation of enterprises and to realize high-quality economic development.

Suggested Citation

  • Qiuyue Ma, 2025. "Research on the Impact of Environmental Protection Tax on Total Factor Productivity of Heavily Polluting Enterprises," Advances in Economics, Business and Management Research, in: Abdelhak Senadjki & Chee Yoong Liew & Yahua Xu & Fong Peng Chew (ed.), Proceedings of the 2025 7th International Conference on Economic Management and Cultural Industry (ICEMCI 2025), pages 511-518, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-888-2_50
    DOI: 10.2991/978-94-6463-888-2_50
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