Digitalization of tax administration and its impact on corporate ESG performance

Benlu Hai, Hongyan Shi, Tianyu Piao and Zhaoheng Dou

Finance Research Letters, 2024, vol. 68, issue C

Abstract: This article explores the correlation between tax administration digitalization and corporate ESG through empirical analysis. The study found a significant improvement between digitalized tax administration and ESG performance. Mechanism analysis indicates that tax administration digitalization improves corporate ESG performance by enhancing the external information environment of enterprises. Furthermore, heterogeneity analysis suggests that digital tax administration has a significant impact on state-owned enterprises and there are notable differences in effects between high-tech and other enterprises. The findings provide a research foundation for policy formulation and offer new directions for future related research.

Keywords: Tax administration digitalization; ESG; Information environment; Tax disclosure; Difference-in-differences model (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:68:y:2024:i:c:s1544612324008213

DOI: 10.1016/j.frl.2024.105791

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