Digital Tax Administration and Corporate Value: An Empirical Study Based on the Moderating Effect of Corporate Social Responsibility

Fangyuan Xu ()
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Fangyuan Xu: Anhui University

A chapter in Proceedings of 2025 2nd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2025), 2025, pp 383-389 from Springer

Abstract: Abstract Using data from Chinese A-share listed companies from 2010 to 2020 and treating the informatization of tax administration reform (Golden Tax Phase III) as a quasi-natural experiment, this study employs the difference-in-differences (DID) method to examine the policy effect of “Golden Tax Phase III” on corporate value. By introducing corporate social responsibility (CSR) as a moderating variable, the findings reveal that digital tax administration is negatively correlated with corporate value. Specifically, digital tax administration increases corporate tax burdens through its “tax effect,” thereby harming corporate value. However, corporate social responsibility weakens this negative relationship between digital tax administration and corporate value.

Keywords: Digital Tax Administration; Corporate Value; Corporate Social Responsibility (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-752-6_41

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DOI: 10.2991/978-94-6463-752-6_41

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