The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies

This study studies the relationship between tax incentives, financial performance and Corporate Social Responsibility (CSR). In order to encourage the development of corporate CSR, the Chinese government has carried out a series of tax reforms. The purpose of tax reform is to stimulate the developme...

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Main Author:	Jinming, Wu
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HG Finance
Online Access:	https://etd.uum.edu.my/10212/1/permission%20to%20deposit-grant%20the%20permission-903350.pdf https://etd.uum.edu.my/10212/2/s903350_01.pdf
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id	my-uum-etd.10212
record_format	uketd_dc
spelling	my-uum-etd.102122023-01-11T00:32:03Z The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies 2022 Jinming, Wu Din, Badariah Ghazali Shafie Graduate School of Government Ghazali Shafie Graduate School of Government HG Finance HJ4771.6 Income Tax. Tax Returns. This study studies the relationship between tax incentives, financial performance and Corporate Social Responsibility (CSR). In order to encourage the development of corporate CSR, the Chinese government has carried out a series of tax reforms. The purpose of tax reform is to stimulate the development of CSR by reducing the tax burden on enterprises. Taking China's A-share listed companies from 2008 to 2018 as samples, this study uses the intermediary detection model and takes financial performance as the intermediary variable to test the direct and indirect effects of direct tax incentives and indirect tax incentives on the CSR of the sample companies. The results show that the direct tax incentive has a significant direct incentive effect on the CSR of the whole sample of firms, and the mediating effect of financial performance is significant. It is found that the mediating effect of financial performance is particularly significant in state-owned enterprises and non-manufacturing enterprises. However, indirect tax incentives only have significant CSR incentives for nonmanufacturing enterprises, and the mediating effect of financial performance is significant. Further, incentive effect on state-owned enterprises, non-state-owned enterprises and manufacturing enterprises are not significant. In order to improve the incentive effect of tax policies on CSR, this study puts forward suggestions from two aspects: perfecting government policies and improving enterprises' self-construction. 2022 Thesis https://etd.uum.edu.my/10212/ https://etd.uum.edu.my/10212/1/permission%20to%20deposit-grant%20the%20permission-903350.pdf text eng staffonly https://etd.uum.edu.my/10212/2/s903350_01.pdf text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Din, Badariah
topic	HG Finance HG Finance
spellingShingle	HG Finance HG Finance Jinming, Wu The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies
description	This study studies the relationship between tax incentives, financial performance and Corporate Social Responsibility (CSR). In order to encourage the development of corporate CSR, the Chinese government has carried out a series of tax reforms. The purpose of tax reform is to stimulate the development of CSR by reducing the tax burden on enterprises. Taking China's A-share listed companies from 2008 to 2018 as samples, this study uses the intermediary detection model and takes financial performance as the intermediary variable to test the direct and indirect effects of direct tax incentives and indirect tax incentives on the CSR of the sample companies. The results show that the direct tax incentive has a significant direct incentive effect on the CSR of the whole sample of firms, and the mediating effect of financial performance is significant. It is found that the mediating effect of financial performance is particularly significant in state-owned enterprises and non-manufacturing enterprises. However, indirect tax incentives only have significant CSR incentives for nonmanufacturing enterprises, and the mediating effect of financial performance is significant. Further, incentive effect on state-owned enterprises, non-state-owned enterprises and manufacturing enterprises are not significant. In order to improve the incentive effect of tax policies on CSR, this study puts forward suggestions from two aspects: perfecting government policies and improving enterprises' self-construction.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Jinming, Wu
author_facet	Jinming, Wu
author_sort	Jinming, Wu
title	The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies
title_short	The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies
title_full	The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies
title_fullStr	The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies
title_full_unstemmed	The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies
title_sort	effects of tax incentives, financial performance and corporate social responsibility on chinese a-listed companies
granting_institution	Universiti Utara Malaysia
granting_department	Ghazali Shafie Graduate School of Government
publishDate	2022
url	https://etd.uum.edu.my/10212/1/permission%20to%20deposit-grant%20the%20permission-903350.pdf https://etd.uum.edu.my/10212/2/s903350_01.pdf
_version_	1776103766901129216

The effects of tax incentives, financial performance and corporate social responsibility on Chinese a-listed companies

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