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ORIGINAL RESEARCH
Could Tax Collection and Management Improve
the Green TFP of Enterprises: Evidence Based on
China’s “Third Phase of the Golden Tax Project”
1
SuZhou Chien-Shiung Institute of Technology, Suzhou 215127, China
Submission date: 2024-02-14
Final revision date: 2024-02-18
Acceptance date: 2024-03-05
Online publication date: 2024-06-14
Publication date: 2025-01-02
Pol. J. Environ. Stud. 2025;34(1):139-149
KEYWORDS
TOPICS
ABSTRACT
The green TFP of enterprises is an important indicator for measuring high-quality
development. As a means for the government to regulate the market economy, tax collection
and management will inevitably affect the green and high-quality development of enterprises.
We collect “the Third Phase of the Golden Tax Project” data and match it with A-share listed
companies in Shanghai and Shenzhen from 2010 to 2019 to investigate the impact of changes in tax
collection and management intensity on the green TFP of enterprises. We find that an increase
in tax collection and management intensity significantly reduces the green TFP of enterprises,
but this phenomenon is mainly reflected in state-owned enterprises and coastal areas. Further
analysis shows that the reduction in green TFP can be attributed to reduced enterprise cash flow
and green innovation. The research findings of this article provide certain insights for green growth
and high-quality development.
CONFLICT OF INTEREST
The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper.
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