This study focuses on the impact of tax risks ensuing from the tax reform process on enterprise innovation. Using the … whether the predictability of corporate tax burdens has become a key restrictive factor for corporate innovation. It finds … that tax uncertainty significantly inhibits corporate innovation, mainly through corporate financing constraints and …

innovation. Several existing studies focus on the tax reduction effect of corporate tax incentive policies and pay less attention … restrictive factor for corporate innovation. The study finds that tax uncertainty significantly inhibits corporate innovation, and … transformation could restrain the negative impact of tax uncertainty on enterprise innovation. This study focuses on the impact of …