Does digital tax enforcement drive corporate digitalization? Evidence from the Golden tax project III in China: A pre-registered study

Lifang Chen, Dehao Xie and Ruzhen He

Pacific-Basin Finance Journal, 2024, vol. 86, issue C

Abstract: This pre-registered study executes the empirical design approved in the associated pre-registered report (Chen and He, 2024) to analyze the interaction between the tax enforcement and corporate behavior based on a digital perspective, with the Golden Tax Project III in China as the quasi-natural experiment. The study finds following conclusions: 1) the implementation of the Golden Tax Project III significantly promotes the firm digitalization. 2) the Golden Tax Project III has formed a regulatory impact on firm tax risk management, driving firms to promote digitalization for better tax risk management. 3) the promotion effect of the Golden Tax Project III on the firm digitalization helps to improve firms' total factor productivity. This article extends the economic consequences of tax digitalization and provides a new perspective for promoting high-quality economic development through the coordinated advancement of digital government and digital economy.

Keywords: Tax enforcement; Golden tax project; Digitalization; Total factor productivity (search for similar items in EconPapers)
JEL-codes: G32 (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24002026

DOI: 10.1016/j.pacfin.2024.102451

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