Research Article
Tax Policy, Technological Innovation and Industrial Structure Upgrading – Based on Mediating Effect Model Test
@INPROCEEDINGS{10.1007/978-3-031-36011-4_28, author={Shuai Shao and Yuyang Zhao}, title={Tax Policy, Technological Innovation and Industrial Structure Upgrading -- Based on Mediating Effect Model Test}, proceedings={6GN for Future Wireless Networks. 5th EAI International Conference, 6GN 2022, Harbin, China, December 17-18, 2022, Proceedings, Part I}, proceedings_a={6GN}, year={2023}, month={7}, keywords={Tax Policy Technological Invention Industrial structure change}, doi={10.1007/978-3-031-36011-4_28} }- Shuai Shao
Yuyang Zhao
Year: 2023
Tax Policy, Technological Innovation and Industrial Structure Upgrading – Based on Mediating Effect Model Test
6GN
Springer
DOI: 10.1007/978-3-031-36011-4_28
Abstract
The tax revenue promotes structure optimization and upgrading is a development path that our country has been actively exploring. Starting from the mediating variable of technological invention, this paper constructs the theoretical analysis framework of tax policy, industrial structure change, and makes time series data to analyze the mediating effect, aiming at characterizing tax policy on industrial structure change. The results show that the macro tax burden has a negative effect on the upgrading of industrial structure and inhibits the upgrading of industrial structure. The macro tax burden has a negative effect on technological upgrading, which restrains the input of technological invention and affects the industrial structure change. There is a quantitative mediating effect of “tax policy-technological innovation-industrial structure upgrading”.
