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Volume 34 Issue 3
Aug.  2020
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Article Navigation >  Accounting and Economic Research  > 2020  >  34(3): 114-128
Sun Ying, Gu Xiaomin. 2020. Tax Incentives and Enterprise Innovation: Review and Prospect. Accounting and Economic Research, 34(3): 114-128.
Citation: Sun Ying, Gu Xiaomin. 2020. Tax Incentives and Enterprise Innovation: Review and Prospect. Accounting and Economic Research, 34(3): 114-128.
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Tax Incentives and Enterprise Innovation: Review and Prospect

  • 1.

    Department of Economic Management, Shanghai Party Institute of CCP, Shanghai 200233, China

  • 2.

    Shanghai Lixin Universityof Accounting and Finance, Shanghai 201209, China

  • Received Date: 2019-04-11
  • Publish Date: 2020-05-25
    Abstract
  • The impact of tax incentives on enterprise innovation has always been the focus of academic research. Following the logical thinking of ‘action path-policy effect-influencing factors’, this paper reviews relevant domestic and foreign literatures and finds that current literatures mainly focus on the impact of tax incentives on enterprise innovation from different perspectives and the internal and external factors that lead to changes of policy effects, and then show phased characteristics and trends. The follow-up study could further explore the mechanism of tax incentives, dig deeper into the policy effect of internal and external factors and the effects of specific type of policy, and continue focusing on the dynamic changes in foreign tax policies.

     

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