ESG performance is a key indicator for enterprises to fulfil their environmental and social responsibilities, improve corporate governance, and implement the dual-carbon goal, while corporate tax governance is an important means to drive green economic growth and help achieve the goal of sustainable development. In order to explore the theoretical logic of corporate tax governance and the realisation path of ESG-enabled corporate tax governance, this paper discusses the significance of ESG performance on corporate tax governance and explores the impact mechanism of corporate tax governance on ESG performance. In the new era, ESG concepts should be effectively integrated into corporate tax governance and potential opportunities should be explored, so as to achieve the goal of high-quality and sustainable development of China's economy through the optimization of tax strategies, the improvement of tax management and the enhancement of tax transparency.

Su Yumin, Zhou Mengyao, Yu Ruichao, Zhou Yuan. Clarifying the relationship between ESG and tax and empowering corporate tax governance. Academic Journal of Business & Management (2024) Vol. 6, Issue 6: 131-135. https://doi.org/10.25236/AJBM.2024.060620.

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