Big data tax collection and management, enterprise financialization and enterprise innovation: Quasi-natural test evidence based on the "Golden Tax Phase III".

ABSTRACT: In the era of digital economy, big data tax collection and management has become an important governance tool for digital government. In this study, the quasi-natural test environment provided by the "Golden Tax Phase III" policy launched in 2013 and the method of propensity score matching and differentiation (PSM-DID) were used on combination of the samples of A-share listed enterprises in Shanghai and Shenzhen during 2010-2021 to analyze and demonstrate the impact of this policy on the innovation of the listed enterprises. To ensure the robustness of these findings, various statistical techniques such as parallel trend tests, placebo tests, and the explained variable replacement were employed. Additionally, an influence mechanism test was conducted to examine the mediating effect of big

SUBMITTER: Zhou D 

PROVIDER: S-EPMC11658519 | biostudies-literature | 2024

REPOSITORIES: biostudies-literature