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

Author

Listed:
  • Lin, Chao
  • Ma, Kaili
  • Zhang, Xing

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.

Suggested Citation

  • Lin, Chao & Ma, Kaili & Zhang, Xing, 2025. "Where technology meets tax: The impact of digital tax administration on tax incentive take-up," Economics Letters, Elsevier, vol. 247(C).
    • Handle: RePEc:eee:ecolet:v:247:y:2025:i:c:s0165176524006025
    DOI: 10.1016/j.econlet.2024.112118
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    References listed on IDEAS

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    More about this item

    Keywords

    Tax incentive; High-tech enterprises; Take-up; Information technology;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy

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