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Digitalization of tax administration and its impact on corporate ESG performance

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  • Hai, Benlu
  • Shi, Hongyan
  • Piao, Tianyu
  • Dou, Zhaoheng

Abstract

This article explores the correlation between tax administration digitalization and corporate ESG through empirical analysis. The study found a significant improvement between digitalized tax administration and ESG performance. Mechanism analysis indicates that tax administration digitalization improves corporate ESG performance by enhancing the external information environment of enterprises. Furthermore, heterogeneity analysis suggests that digital tax administration has a significant impact on state-owned enterprises and there are notable differences in effects between high-tech and other enterprises. The findings provide a research foundation for policy formulation and offer new directions for future related research.

Suggested Citation

  • Hai, Benlu & Shi, Hongyan & Piao, Tianyu & Dou, Zhaoheng, 2024. "Digitalization of tax administration and its impact on corporate ESG performance," Finance Research Letters, Elsevier, vol. 68(C).
    • Handle: RePEc:eee:finlet:v:68:y:2024:i:c:s1544612324008213
    DOI: 10.1016/j.frl.2024.105791
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    Cited by:

    1. Qi Shao & Danhua Deng & Zhuo Qiao & Xinyang Li & Tianyu Bai, 2025. "Big Data Tax Enforcement and Corporate Tax Digital Transformation: Evidence from China," Economic Growth Centre Working Paper Series 2507, Nanyang Technological University, School of Social Sciences, Economic Growth Centre.
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    3. Kangqi Jiang & Xiaofeng Chen & Jiayun Li & Mengling Zhou, 2025. "Technology adoption and extreme stock risk: Evidence from digital tax reform in China," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-20, December.

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