Proceedings of the 2023 3rd International Conference on Public Management and Intelligent Society (PMIS 2023)

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The Impact of Tax Incentives on Firms’ Innovation Performance - An Analysis of the Moderating Effect Based on Inspection Monitoring

Authors
Xianyun Wu1, *, Mengke Shang1, Chunhua Lü1
1Dalian Polytechnic University, Dalian, Liaoning, China
*Corresponding author. Email: xianyun1109@163.com
Corresponding Author
Xianyun Wu
Available Online 26 July 2023.
DOI
10.2991/978-94-6463-200-2_136How to use a DOI?
Keywords
tax benefits; inspection supervision; deterrence theory
Abstract

At present, a new round of scientific and technological revolution and industrial change is advancing rapidly, scientific research paradigms are undergoing profound changes, disciplines are constantly cross-fertilizing, and the penetration and integration of science and technology and economic and social development are accelerating. It is imperative to enhance the participation and voice of enterprises, the main force of innovation, in the top-level design and decision-making deployment. As important tools for government regulation and control of enterprises, both inspection and tax incentives require institutional top-level design by the Central Party and enhanced participation by enterprises. At present, there are few studies on the relationship between inspection supervision and tax incentives on the innovation performance of enterprises. Therefore, this paper uses data from Shanghai and Shenzhen A-share supervisors to conduct a study, and the results show that tax incentives have a significant crowding-out effect on firms’ innovation performance, while the effect of tax incentives on firms’ innovation performance becomes positive after being moderated by inspection supervision.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 3rd International Conference on Public Management and Intelligent Society (PMIS 2023)
Series
Atlantis Highlights in Intelligent Systems
Publication Date
26 July 2023
ISBN
978-94-6463-200-2
ISSN
2589-4919
DOI
10.2991/978-94-6463-200-2_136How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xianyun Wu
AU  - Mengke Shang
AU  - Chunhua Lü
PY  - 2023
DA  - 2023/07/26
TI  - The Impact of Tax Incentives on Firms’ Innovation Performance - An Analysis of the Moderating Effect Based on Inspection Monitoring
BT  - Proceedings of the 2023 3rd International Conference on Public Management and Intelligent Society (PMIS 2023)
PB  - Atlantis Press
SP  - 1283
EP  - 1289
SN  - 2589-4919
UR  - https://doi.org/10.2991/978-94-6463-200-2_136
DO  - 10.2991/978-94-6463-200-2_136
ID  - Wu2023
ER  -