The Impact of VAT Credit Refunds on Enterprises’ Sustainable Development Capability: A Socio-Technical Systems Theory Perspective
We investigate whether China’s Value-Added Tax (VAT) Credit Refund policy influences firms’ sustainable development capability (SDC), which reflects innovation-driven growth and green development. Exploiting the 2018 implementation of the VAT Credit Refund policy as a quasi-natural experiment, we em...
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| Autors principals: | , , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
MDPI AG
2025-08-01
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| Col·lecció: | Systems |
| Matèries: | |
| Accés en línia: | https://www.mdpi.com/2079-8954/13/8/669 |
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