IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-752-6_41.html

Digital Tax Administration and Corporate Value: An Empirical Study Based on the Moderating Effect of Corporate Social Responsibility

In: Proceedings of 2025 2nd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2025)

Author

Listed:
  • Fangyuan Xu

    (Anhui University)

Abstract

Using data from Chinese A-share listed companies from 2010 to 2020 and treating the informatization of tax administration reform (Golden Tax Phase III) as a quasi-natural experiment, this study employs the difference-in-differences (DID) method to examine the policy effect of “Golden Tax Phase III” on corporate value. By introducing corporate social responsibility (CSR) as a moderating variable, the findings reveal that digital tax administration is negatively correlated with corporate value. Specifically, digital tax administration increases corporate tax burdens through its “tax effect,” thereby harming corporate value. However, corporate social responsibility weakens this negative relationship between digital tax administration and corporate value.

Suggested Citation

  • Fangyuan Xu, 2025. "Digital Tax Administration and Corporate Value: An Empirical Study Based on the Moderating Effect of Corporate Social Responsibility," Advances in Economics, Business and Management Research, in: Jiye Hu & Huaping Sun & Au Yong Hui Nee & Paulo Batista (ed.), Proceedings of 2025 2nd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2025), pages 383-389, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-752-6_41
    DOI: 10.2991/978-94-6463-752-6_41
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;

    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:spr:advbcp:978-94-6463-752-6_41. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.