Author(s)

Yu Zhao ¹

Affiliation(s)

¹ School of Finance, Jiangxi Normal University, Nanchang, 330022, China

Corresponding Author

Yu Zhao

ABSTRACT

From the perspective of tax incentive theory, this paper investigates the mechanism of the role of environmental protection tax incentives on corporate social responsibilities. By analyzing the role of cost advantage, profit motivation and reputation effect, it reveals how environmental protection tax incentives can alleviate the cost of environmental protection, motivate enterprises to provide environmental protection products and services, and enhance corporate image and reputation to promote the fulfillment of social responsibilities. On this basis, the importance of tax incentives theory needs to be emphasized in playing a significant role in understanding its internal mechanism and providing a theoretical reference and practical insights for policy makers and enterprise managers to make decisions.

KEYWORDS

Environmental protection tax policy, corporate social responsibilities, tax incentives

CITE THIS PAPER

Yu Zhao, Study on the Mechanism of the Role of Environmental Tax Incentives on Corporate Social Responsibility—from the Perspective of Tax Incentive Theory. Social Security and Administration Management (2023) Vol. 4: 61-66. DOI: http://dx.doi.org/10.23977/socsam.2023.040609.

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