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Smart City Pilots and “Smart” Enterprise Behaviors

In: Proceedings of the 4th International Conference on Economic Development and Business Culture (ICEDBC 2024)

Author

Listed:
  • Muxuan Zhang

    (Wenzhou Kean University)

Abstract

This essay examines the influence of the digital economy on company tax dodging behavior using the national intelligent city pilot project as a quasi-natural experiment. This study employs a difference-in-difference approach and concludes that the digital economy encourages companies to engage in tax dodging. We discovered that the digital economy is more effective in organizations with strong internal information quality. This article improves and supplements the theories related to digital economy and corporate behavior and enriches research in this field.

Suggested Citation

  • Muxuan Zhang, 2024. "Smart City Pilots and “Smart” Enterprise Behaviors," Advances in Economics, Business and Management Research, in: Zhikai Wang & Guijie Zhang & R. Ganesan & Abdul Hadi Zulkafli & Teh Sin Yin (ed.), Proceedings of the 4th International Conference on Economic Development and Business Culture (ICEDBC 2024), pages 18-26, Springer.
  • Handle: RePEc:spr:advbcp:978-94-6463-538-6_4
    DOI: 10.2991/978-94-6463-538-6_4
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