Where technology meets tax: The impact of digital tax administration on tax incentive take-up

Chao Lin, Kaili Ma and Xing Zhang

Economics Letters, 2025, vol. 247, issue C

Abstract: This study identifies the Chinese government's tax management information system (Jinshui) as a key factor in increasing the likelihood that high-tech enterprises (HTEs) claim the tax incentive and enhancing the effectiveness of the policy. The impact of Jinshui varies across different enterprise types. Information technology bridges the information gap between the government and businesses, and strengthens the regulatory capacity of administrative departments.

Keywords: Tax incentive; High-tech enterprises; Take-up; Information technology (search for similar items in EconPapers)
JEL-codes: H21 H25 O38 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:247:y:2025:i:c:s0165176524006025

DOI: 10.1016/j.econlet.2024.112118

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