Evaluation of Environmental Taxes Influence to the Business Environment

Csikósová, Adriana; Čulková, Katarína; Janošková, Mária; Mokrišová, Viera

doi:10.14254/1800-5845/2021.17-3.3

Cited by 6 publications

(7 citation statements)

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“…After the field investigation, institutional investors need to disclose the investigation to the public through the investor relations activity record form. Information disclosure can introduce external supervision, so as to promote the environmental governance of enterprises [ 14 ].…”

Section: Methodsmentioning

confidence: 99%

[Retracted] How do Institutional Investors Influence Corporate Governance under Legal Psychology

Sheng

2022

Journal of Environmental and Public Health

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In order to give full play to the role of field research of legal psychology institutional investors in promoting enterprise environmental governance, this article puts forward the research on how legal Psychology institutional investors affect the corporate governance environment. Taking the listed companies in the A-share heavy pollution industry of Shenzhen Stock Exchange from 2018 to 2021 as a sample, this article tests the impact and action mechanism of legal Psychology institutional investors’ field research on corporate environmental governance. Hypothesis 1: the field research of legal Psychology institutional investors can promote the environmental governance of enterprises. Hypothesis 2: for enterprises with poor environmental information disclosure, the impact of field research of legal Psychology institutional investors on enterprise environmental governance is more obvious. Hypothesis 3: for enterprises with more concentrated distribution, the impact of field research of legal Psychology institutional investors on enterprise environmental governance is more obvious. Leadership power has the three attributes of management, social psychology, and law, and its essence is the socialization of legal psychology. Under the perspective of legal psychology, the psychological mechanism of leadership power is mainly manifested in three aspects: increasing the social distance, activating the approach system, and inducing the control illusion. The cumulative number of field investigations conducted by the enterprise in the current year +1 is adopted, and the logarithm is taken as the measurement index of the field investigation of legal Psychology institutional investors, which is expressed by Investigate. In the robustness test part, the virtual variables are set by whether the enterprise is investigated in the field in that year. The results show that in uncontrolled years and industries, the regression coefficients of legal Psychology institutional investor investigation and enterprise environmental protection capital investment are 0.0703 and 0.2416, respectively, which are significant at the level of 5%. After controlling the year and industry, the regression results show that the field investigation of legal Psychology institutional investors and enterprise environmental capital investment are still positive, significantly at the level of 5% and 1%, respectively. The environmental capital investment of enterprises with poor environmental information disclosure (0.479 and 1.161) is higher than that of enterprises with good environmental information disclosure (0.252 and 0.618), and the mean t-test maintains the significance level of 1%, indicating that the impact of field research on enterprise environmental governance is more obvious in enterprises with poor environmental information disclosure, which preliminarily verifies Hypothesis 2 of this article. Similarly, when the distribution of enterprises is more concentrated, the environmental capital investment of enterprises is 0.536 and 1.286, which is higher than that of enterprises with a more dispersed distribution (0.315 and 0.778) and maintains a significant level of 1%. The results show that obtaining environmental information is helpful for stakeholders to supervise enterprise environmental governance. Therefore, we should formulate and issue policies and regulations that require enterprises to disclose environmental information as soon as possible, improve the standards of environmental information disclosure, establish an enterprise environmental information disclosure platform, and improve the level and quality of environmental information disclosure.

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Section: Methodsmentioning

confidence: 99%

[Retracted] How do Institutional Investors Influence Corporate Governance under Legal Psychology

Sheng

2022

Journal of Environmental and Public Health

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“…The active participation of Maoming City in the Eastern Economic Corridor of Thailand and the collaboration with ASEAN in green chemicals and new materials in recent years have resulted in the improvement of foreign trade and business environment [14] . In general, most of the C-type cities either have less benefits under the international cycle than under the domestic economic cycle or the gap between the two is negligible [15] . In addition, the degree of marketization, the rule of law, and the vitality of private economy are all relatively low.…”

Section: Data Sourcesmentioning

confidence: 99%

A Study on Guangdong Province Foreign Trade Business Environment Evaluation and Optimization Research

Liu

Liao

Wang

2022

PBES

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By constructing a comprehensive evaluation system for Guangdong’s foreign trade business environment based on the annual data from 2015 to 2019, factor analysis and entropy weight method are adopted to analyze Guangdong’s foreign trade business environment in recent years. This study discusses the aspects that the government should focus on in order to improve the foreign trade business environment more effectively. The results of the study are as follows: first, the overall differences in the foreign trade business environment of the Pearl River Delta urban agglomeration are small, and the cities play an important role in improving the foreign trade business environment; second, the foreign trade business environment is not fully constrained by economic development, so the foreign trade business environment can be more advanced than the city’s economic level and serve as the impetus for economic growth; third, there has been an improvement in how the attractiveness of foreign capital influences the foreign trade business environment. The Regional Comprehensive Economic Partnership (RCEP) agreement should be implemented in local cities, in order to construct an institutional framework of fair competition, enhance the transparency of investment barriers, and strengthen the protection of foreign investors’ rights.

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“…Csikosova et al [2] looked at the status and significance of environmental taxation in the Visegrad area. The contribution's findings demonstrate the impact of the introduction of an environmental tax on the tax system, as well as the major impact on company behavior with an emphasis on eco-innovation processes.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Environmental pollution is a multidimensional and complicated problem that may have significant environmental and economic effects, as well as jeopardize a country's security [1]. Environmental policy and the conservation of living environments, aimed at reducing environmental burdens, have become a global issue and a component of national and international economic strategies [2]. Since the 1980s, developed nations have begun to introduce environmental and green levies to regulate firm-level pollution emissions [3].…”

Section: Introductionmentioning

confidence: 99%

“…Environmental taxes in the European Union are classified into four types: energy taxes (including CO 2 taxes), transportation charges, pollution taxes, and resource taxes. Environmental taxes are an important indirect economic instrument for attaining environmental goals through reducing environmental burden [2]. One of the environmental taxes gaining the most attention in developed countries is the carbon tax, which is a tax placed on businesses that emit carbon dioxide (CO 2 ) as a result of their operations, with the goal of discouraging the use of carbon-intensive energy sources [8].…”

Section: Introductionmentioning

confidence: 99%

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Environmental Taxation and CO<sub>2</sub> Emission Management

Omodero¹,

Okafor²,

Nmesirionye³

et al. 2022

eer

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Due to the obvious ozone layer depletion and continual contamination of the air and water, environmental protection has become a global priority. In an environmentally challenged country like Nigeria, the difficulty of having clean water and air is a significant cause for environmental taxes to become unavoidable. Although these taxes are presently levied in the form of fines for gas flaring, gas exploration tax, and petroleum profit tax, which are 85 percent more than the standard business income tax of 30 percent of revenues. The argument is based on the fact that the business operations of the oil and gas sector cause a significant degree of pollution to the environment. As a result, this research looks at the influence of environmental taxes on CO 2 emission control in Nigeria. The research spans the years 2010 to 2020. According to the regression findings, the gas exploration tax has an inconsequential negative influence on CO 2 emission management, but the petroleum profit tax has a negligible positive impact on CO 2 emission control. On the other side, the cost of environmental preservation has a large beneficial influence on CO 2 emission control. As a result, the study suggests the implementation of more suitable environmental taxes and levies in order to lower pollution levels in Nigeria.

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Evaluation of Environmental Taxes Influence to the Business Environment

Cited by 6 publications

References 0 publications

[Retracted] How do Institutional Investors Influence Corporate Governance under Legal Psychology

[Retracted] How do Institutional Investors Influence Corporate Governance under Legal Psychology

A Study on Guangdong Province Foreign Trade Business Environment Evaluation and Optimization Research

Environmental Taxation and CO<sub>2</sub> Emission Management

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