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Promoting or Suppressing: The Impact of Tax Collection and Management Reform on the Enterprise Digitalization

In: Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)

Author

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  • Shaopeng Jin

    (Anhui University, School of Economics)

Abstract

Digital transformation is the trend of a new round of technological revolution and industrial transformation. It is worth studying the impact of the wave of digital technology in government tax collection and management on enterprise transformation. This article is based on data from A-share listed companies in China’s Shanghai and Shenzhen stock markets and 31 provinces. Using the “Golden Tax” Phase III project as a quasi-natural experiment, a difference in differences model is used to empirically analyze the mechanism by which the reform of tax collection and management methods affects the digital transformation of enterprises. The results show that government tax collection and management reform will promoting enterprise digitalization. The above conclusion has important policy implications for further improving the “Golden Tax” series of projects and better serving the business development of enterprises.

Suggested Citation

  • Shaopeng Jin, 2024. "Promoting or Suppressing: The Impact of Tax Collection and Management Reform on the Enterprise Digitalization," Advances in Economics, Business and Management Research, in: Qiujing Wu & Songsong Liu & Guoliang Wang & Jia Li (ed.), Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024), pages 527-533, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-598-0_55
    DOI: 10.2991/978-94-6463-598-0_55
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