柔性环保执法能否促进企业纳税遵从?——基于生态环境“首违不罚”的证据
Will Flexible Environmental Enforcement Promote Corporate Tax Compliance? Evidence from the Principle of “No Penalty for First Violation” in Ecological Environments
DOI: 10.16538/j.cnki.jfe.20260424.201
[1]卢娟,栾雨晴,陈诗一.柔性环保执法能否促进企业纳税遵从?——基于生态环境“首违不罚”的证据[J/OL].财经研究,2026,52(08):109-123[2026-11-11].https://doi.org/10.16538/j.cnki.jfe.20260424.201.
摘要
在环境规制日益趋严的背景下,强化环境规制是推动企业绿色转型、践行“两山”理念的必然选择;然而,不断攀升的环境合规成本也可能诱发企业避税动机,进而侵蚀国家税基。文章基于2013—2023年30个省份生态环境局微信公众号的文本语义分析结果,以生态环境“首违不罚”制度的实施为背景,研究发现:地方政府对“首违不罚”的表述态度越积极,该政策对企业避税行为的抑制效应越显著。在机制分析中,文章融合现金持有理论、信息经济学与行为经济学的理论框架,检验了财务约束缓解、外部治理强化和政企信任重塑三条核心传导路径。进一步分析表明,柔性环保执法在与其他环境政策搭配使用时,能够产生显著的协同增效作用。此外,柔性环保执法还将改变企业行为模式,对企业的客户资源维护和研发创新积累等方面产生积极影响。总体而言,文章丰富了企业避税外部动因的相关研究,深化了对环境执法中包容审慎原则的辩证认识,为协同推进税收治理和经济高质量发展提供了决策参考,也为地方政府优化环境执法提供了有益启示。
In the modern environmental governance system, strengthening environmental regulation is an inevitable choice for driving corporate green transformation. However, the rising costs of environmental compliance may also stimulate tax avoidance, posing a potential threat to the integrity of the national tax base. Meanwhile, the principle of “no penalty for first violation” in ecological environments, as an innovative practice of flexible environmental enforcement, raises a key question: Will the signal of flexible enforcement prompt firms to transfer compliance costs through tax avoidance, or will it foster cooperation expectations and psychological contracts that enhance tax compliance?
Drawing on a semantic analysis of 2013–2023 texts from the official WeChat accounts of 30 provincial ecological environment bureaus, this paper finds that the principle of “no penalty for first violation” exerts a stronger inhibitory effect on corporate tax avoidance in regions where the principle is viewed more favorably. In mechanism analysis, this paper integrates the cash holding theory with the theoretical framework of behavioral economics and information economics, examining the transmission effects of operating cost ratio, institutional investors’ attention, and regional business environments. Further analysis reveals that when flexible environmental enforcement is combined with two other types of environmental policies, it yields significant synergistic effects. Moreover, flexible environmental enforcement also changes the behavior patterns of firms and has a positive impact on market reputation and innovation investment.
This paper makes the following contributions: First, it extends the analytical scope of flexible enforcement research beyond market regulation and tax inspection into the environmental domain, providing unique empirical evidence for flexible enforcement reforms. Second, by building a theoretical bridge between environmental governance and corporate tax decisions, it illuminates the behavioral pathways through which flexible environmental enforcement affects tax compliance, expanding the interdisciplinary theoretical framework linking environmental policies and tax behaviors. Third, it innovates the measurement of law enforcement intensity by constructing a multi-dimensional semantic index based on massive official WeChat account texts, offering a replicable methodological reference for identifying causal relationships between policy text analysis and corporate behaviors.
关键词: 首违不罚,柔性环保执法,纳税遵从,语义分析