Unified tax incentive policies, tax burden fairness, and corporate investment efficiency
The implementation of unified tax incentive policies across China is a core issue for effectively advancing the creation of a unified national market and is related to how to effectively promote high-quality development of enterprises. Exploiting the issuance of the Notice on Cleaning up and Regulat...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2025-06-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2025.2520212 |
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| _version_ | 1839651054808989696 |
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| author | Xiaoyang Zhao Guangyuan Ma Feng Guan |
| author_facet | Xiaoyang Zhao Guangyuan Ma Feng Guan |
| author_sort | Xiaoyang Zhao |
| collection | DOAJ |
| description | The implementation of unified tax incentive policies across China is a core issue for effectively advancing the creation of a unified national market and is related to how to effectively promote high-quality development of enterprises. Exploiting the issuance of the Notice on Cleaning up and Regulating Preferential Taxation Policies, this study empirically examines the impact of unified tax incentive policies on the investment efficiency of micro-enterprises. The results reveal that by promoting fair competition among enterprises and curbing managerial shirking behaviour, these policies help companies improve their investment efficiency. Cross-sectional tests indicate that the main effect is more pronounced in companies with poorer operating performance and weaker market competitiveness. |
| format | Article |
| id | doaj-art-1bd5455f882e42f0a9fd9eee1cb088b6 |
| institution | Matheson Library |
| issn | 2169-7213 2169-7221 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | China Journal of Accounting Studies |
| spelling | doaj-art-1bd5455f882e42f0a9fd9eee1cb088b62025-06-26T12:48:45ZengTaylor & Francis GroupChina Journal of Accounting Studies2169-72132169-72212025-06-0112510.1080/21697213.2025.2520212Unified tax incentive policies, tax burden fairness, and corporate investment efficiencyXiaoyang Zhao0Guangyuan Ma1Feng Guan2School of Management, Jinan University, Guangzhou, Guangdong, ChinaSchool of Accountancy, Zhongnan University of Economics and Law, Wuhan, Hubei, ChinaSchool of Accountancy, Shanghai University of Finance and Economics, Shanghai, ChinaThe implementation of unified tax incentive policies across China is a core issue for effectively advancing the creation of a unified national market and is related to how to effectively promote high-quality development of enterprises. Exploiting the issuance of the Notice on Cleaning up and Regulating Preferential Taxation Policies, this study empirically examines the impact of unified tax incentive policies on the investment efficiency of micro-enterprises. The results reveal that by promoting fair competition among enterprises and curbing managerial shirking behaviour, these policies help companies improve their investment efficiency. Cross-sectional tests indicate that the main effect is more pronounced in companies with poorer operating performance and weaker market competitiveness.https://www.tandfonline.com/doi/10.1080/21697213.2025.2520212Unified tax incentive policiesunified national markettax burden fairnesscorporate investment efficiency |
| spellingShingle | Xiaoyang Zhao Guangyuan Ma Feng Guan Unified tax incentive policies, tax burden fairness, and corporate investment efficiency China Journal of Accounting Studies Unified tax incentive policies unified national market tax burden fairness corporate investment efficiency |
| title | Unified tax incentive policies, tax burden fairness, and corporate investment efficiency |
| title_full | Unified tax incentive policies, tax burden fairness, and corporate investment efficiency |
| title_fullStr | Unified tax incentive policies, tax burden fairness, and corporate investment efficiency |
| title_full_unstemmed | Unified tax incentive policies, tax burden fairness, and corporate investment efficiency |
| title_short | Unified tax incentive policies, tax burden fairness, and corporate investment efficiency |
| title_sort | unified tax incentive policies tax burden fairness and corporate investment efficiency |
| topic | Unified tax incentive policies unified national market tax burden fairness corporate investment efficiency |
| url | https://www.tandfonline.com/doi/10.1080/21697213.2025.2520212 |
| work_keys_str_mv | AT xiaoyangzhao unifiedtaxincentivepoliciestaxburdenfairnessandcorporateinvestmentefficiency AT guangyuanma unifiedtaxincentivepoliciestaxburdenfairnessandcorporateinvestmentefficiency AT fengguan unifiedtaxincentivepoliciestaxburdenfairnessandcorporateinvestmentefficiency |