The impact of big data tax collection and management on inefficient investment of enterprises — A quasi-natural experiment based on the golden tax project III

Yixuan Guo, Jian Wang, Heng Wang and Fan Zhang

International Review of Economics & Finance, 2024, vol. 92, issue C, 678-689

Abstract: The Golden Tax Project is an important innovation in China's tax collection and management. Taking Golden Tax Project III as a quasi-natural experiment through DID model, we study the impact of big data tax administration on the enterprises' inefficient investment. The results indicate that big data tax administration can effectively reduce the enterprises' inefficient investment, particularly in areas with high information asymmetry and fierce regional tax competition. Digital tax administration exerts a disincentive effect by improving information transparency and mitigating agency conflicts. Therefore, it is recommended to improve the informatization level of tax administration platforms and strengthen data integration capabilities.

Keywords: Big data tax collection; Golden tax project III; Inefficient investment (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:reveco:v:92:y:2024:i:c:p:678-689

DOI: 10.1016/j.iref.2024.02.012

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