This study focuses on the impact of tax risks ensuing from the tax reform process on enterprise innovation. Using the sample data of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2008 to 2020, this study explores whether the predictability of corporate tax burdens...

Tax incentives have become an important driving force for enterprises to ease financing constraints and promote innovation. Several existing studies focus on the tax reduction effect of corporate tax incentive policies and pay less attention to the risks engendered by tax uncertainty. This study...