IDEAS home Printed from https://ideas.repec.org/a/eee/pacfin/v83y2024ics0927538x2300313x.html
   My bibliography  Save this article

Does digital tax enforcement drive corporate digitalization? Evidence from the Golden Tax Project III in China: A pre-registered report

Author

Listed:
  • Chen, Lifang
  • He, Ruzhen

Abstract

This pre-registered study tries to explore the interaction between the tax enforcement and corporate behavior based on a digital perspective. We are going to investigate three questions in this study: 1) whether the tax enforcement digitalization will drive firms to improve their digitalization? 2) if it does, what is the underlying mechanism? 3) what is the impact of the policy-driven digitalization on firms' productivity? To explore these questions and mitigate the endogenous problems, we utilize the “Golden Tax Project III” in China as the quasi-natural experiment to conduct a difference-in-difference (DID) analysis. This study expands the research on the economic consequences of tax enforcement and provides a new perspective for promoting high-quality economic development through the synchronized progress of digital government and digital economy.

Suggested Citation

  • Chen, Lifang & He, Ruzhen, 2024. "Does digital tax enforcement drive corporate digitalization? Evidence from the Golden Tax Project III in China: A pre-registered report," Pacific-Basin Finance Journal, Elsevier, vol. 83(C).
    • Handle: RePEc:eee:pacfin:v:83:y:2024:i:c:s0927538x2300313x
    DOI: 10.1016/j.pacfin.2023.102242
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0927538X2300313X
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.pacfin.2023.102242?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Tax enforcement; Corporate digitalization; Golden Tax Project;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:pacfin:v:83:y:2024:i:c:s0927538x2300313x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/pacfin .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.