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Analysis of Tax Preference and Corporate Debt Default Based on Stata Software

In: Economic Management and Big Data Application Proceedings of the 3rd International Conference

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  • Qing Chung Shu

Abstract

With the economic growth rate slowing down, the increase in production cost of enterprises and the intensification of competition at home and abroad have begun to erode the profits of enterprises, making it increasingly difficult for enterprises to repay their debts. Continuing to implement the new preferential tax policies for the market will help enterprises to run smoothly and further stimulate the vitality of the market. This paper selects listed companies in the China A-share market from 2009 to 2017 as the research object and empirically analyzes the correlation between tax incentives, financing constraints, and corporate debt default. The study finds that tax incentives effectively ease the financing constraints of enterprises; At the same time, tax incentives can curb corporate debt default; Through further verification, financing constraints play a part in mediating the effect of the relationship between tax incentives and corporate debt default.

Suggested Citation

  • Qing Chung Shu, 2024. "Analysis of Tax Preference and Corporate Debt Default Based on Stata Software," World Scientific Book Chapters, in: Sikandar Ali Qalati (ed.), Economic Management and Big Data Application Proceedings of the 3rd International Conference, chapter 100, pages 1108-1115, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811270277_0100
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    Keywords

    Big Data; Information Management; Economic; Data Applications; Blockchain; E-commerce;
    All these keywords.

    JEL classification:

    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology

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