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:: Volume 5, Issue 16 (9-2021) ::
3 2021, 5(16): 116-130 Back to browse issues page
The Impact of Green Tax Incentives on Corporate Performance
Abstract:   (957 Views)
Considering the harmful effects of residues of companies operating in the industry of basic metals, petroleum products and petroleum products, the present study was conducted to investigate the impact of green tax incentives on the performance of companies. The method of this research was descriptive survey. The statistical population of the study includes all senior and middle managers of listed companies active in the basic metals, rubber and plastics and petroleum products industries active in the Tehran Stock Exchange, about 578 people. The statistical sample of this study was selected using stratified random sampling method with 231 people. Standard questionnaires of Maltese et al. (2015) and Mirzaei et al. (2014) were used to collect information. The collected data were also analyzed using SmartPLS structural equations. The results showed that green tax incentives can improve corporate financial performance by improving corporate non-financial performance. Green tax incentives also have a significant impact on the financial and non-financial performance of companies.
Keywords: green tax incentives, financial performance, non-financial performance
Full-Text [PDF 434 kb]   (226 Downloads)    
Type of Study: Research | Subject: Special
Received: 2021/08/30 | Accepted: 2021/09/7 | Published: 2021/10/8
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The Impact of Green Tax Incentives on Corporate Performance. 3. 2021; 5 (16) :116-130
URL: http://malieh.dmk.ir/article-1-268-en.html

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Volume 5, Issue 16 (9-2021) Back to browse issues page
دانش حقوق و مالیه Knowledge of Law and Finance
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