【按语】我院以绿色为底绘就绿色发展，践行“绿水青山就是金山银山”发展理念，奋力打造“两山”理论的理论研究桥头堡，产生了一批高水平且具有社会影响力的研究成果。学院官网建立“成果推介”栏目，以展示我院师生的优秀成果，传播我院师生在生态文明建设和绿色可持续发展等方面的学术观点，为“筑牢生态屏障、推动绿色发展”提供有益借鉴。

作者：陈实

题名：The impact of tax compliance on platform enterprises’ competitive advantage and the role of contract enforcement efficiency

期刊：International Review of Economics & Finance（SSCI、JCR一区、影响因子4.8，学院标志性期刊）

摘要：The importance of competitive advantage for platform enterprises' long-term development necessitates explorations of the factors that influence such an advantage. This study empirically investigates the impact of tax compliance on the competitive advantage of platform enterprises, specifically focusing on the efficiency of contract enforcement using online sales data from the WIND database. The findings reveal that platform enterprises' adherence to enterprises' tax compliance enhances the competitive advantage effect. The results of the panel threshold model regression demonstrate that the positive contribution of tax compliance to competitive advantage is contingent on contract enforcement efficiency. Moreover, the promotional effect is more pronounced in regions with superior contract enforcement efficiency, indicating a nonlinear marginal incremental effect. Heterogeneity analysis reveals that the influence of platform firms' tax compliance on competitive advantage effects is constrained by factors such as tax administration strength, information transparency, firm size, and regional variations. These findings deepen our understanding of the relationship between tax compliance and platform enterprises' competitive advantage, offering valuable insights for such enterprises’ decision-making concerning competitive strategies.

作者简介：

陈实，女，讲师，硕士生导师。2023年毕业于吉林大学，获得经济学博士学位。主要研究方向：财税理论与政策。先后在《Transformations in Business & Economics》、《Amfiteatru Economic》、《福建师范大学学报（哲学社会科学版）》等专业期刊上发表多篇文章。主持黑龙江省哲学社会科学研究规划项目青年项目，参与国家社科基金一般项目、教育部重大项目、吉林省社科基金重点项目、吉林省科技厅重点项目等多个项目。