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Big Data Tax Enforcement and Corporate Tax Digital Transformation: Evidence from China

Author

Listed:
  • Qi Shao

    (School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, China; Economic Growth Centre, School of Social Sciences, Nanyang Technological University, Singapore)

  • Danhua Deng

    (Fudan University)

  • Zhuo Qiao

    (School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, China)

  • Xinyang Li

    (School of Economics and Management, Tsinghua University, Beijing, China)

  • Tianyu Bai

    (School of Business, Sun Yat-sen University, Guangzhou, China)

Abstract

This study uses the implementation of the Golden Tax Project Phase III (CTAIS-3) in China as a quasi-natural experiment to explore the impact of big data tax enforcement on the corporate tax digital transformation. By constructing the corporate tax digital transformation index, the findings reveal that CTAIS-3 significantly promotes corporate tax digital transformation through compliance and cost effects.

Suggested Citation

  • Qi Shao & Danhua Deng & Zhuo Qiao & Xinyang Li & Tianyu Bai, 2025. "Big Data Tax Enforcement and Corporate Tax Digital Transformation: Evidence from China," Economic Growth Centre Working Paper Series 2507, Nanyang Technological University, School of Social Sciences, Economic Growth Centre.
    • Handle: RePEc:nan:wpaper:2507
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    File URL: https://web.hss.ntu.edu.sg/egc/wp/2025/2025-07.pdf
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    Keywords

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    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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