Big Data Tax Enforcement and Corporate Tax Digital Transformation: Evidence from China

Qi Shao, Danhua Deng, Zhuo Qiao, Xinyang Li and Tianyu Bai
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Qi Shao: School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, China; Economic Growth Centre, School of Social Sciences, Nanyang Technological University, Singapore
Danhua Deng: Fudan University
Zhuo Qiao: School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, China
Xinyang Li: School of Economics and Management, Tsinghua University, Beijing, China
Tianyu Bai: School of Business, Sun Yat-sen University, Guangzhou, China

No 2507, Economic Growth Centre Working Paper Series from Nanyang Technological University, School of Social Sciences, Economic Growth Centre

Abstract: This study uses the implementation of the Golden Tax Project Phase III (CTAIS-3) in China as a quasi-natural experiment to explore the impact of big data tax enforcement on the corporate tax digital transformation. By constructing the corporate tax digital transformation index, the findings reveal that CTAIS-3 significantly promotes corporate tax digital transformation through compliance and cost effects.

Keywords: Big Data Tax Enforcement; Corporate Tax Digital Transformation; Compliance Effect; Cost Effect (search for similar items in EconPapers)
JEL-codes: H25 M15 O33 (search for similar items in EconPapers)
Pages: 14 pages
Date: 2025-07
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