Smart City Pilots and “Smart” Enterprise Behaviors

Muxuan Zhang ()
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Muxuan Zhang: Wenzhou Kean University

A chapter in Proceedings of the 4th International Conference on Economic Development and Business Culture (ICEDBC 2024), 2024, pp 18-26 from Springer

Abstract: Abstract This essay examines the influence of the digital economy on company tax dodging behavior using the national intelligent city pilot project as a quasi-natural experiment. This study employs a difference-in-difference approach and concludes that the digital economy encourages companies to engage in tax dodging. We discovered that the digital economy is more effective in organizations with strong internal information quality. This article improves and supplements the theories related to digital economy and corporate behavior and enriches research in this field.

Keywords: Digital economy; corporate tax avoidance; related party transactions; internal information quality; DID (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-538-6_4

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DOI: 10.2991/978-94-6463-538-6_4

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