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Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China

Citations

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Cited by:

  1. Chen, Yilan & Lei, Shaohai, 2025. "Tax avoidance opportunity for multinational enterprises: effects of digitalized tax administration in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 102(C).
  2. Jiang, Xiandeng & Huang, Ruoyao & Wang, Chuanjie, 2023. "Tax enforcement and efficiency wages: Evidence from China’ Golden Tax Project III," Finance Research Letters, Elsevier, vol. 58(PB).
  3. Tang, Weizheng & Wang, Yanping & Zhang, Lihang, 2025. "The effect of tax revenue targets on firms’ tax burden: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 108(PA).
  4. Zhu, Jun & Ho, Kung-Cheng & Luo, Sijia & Peng, Langchuan, 2023. "Pandemic and tax avoidance: Cross-country evidence," Economic Modelling, Elsevier, vol. 124(C).
  5. Jiang, Hongli & Hu, Wenjie & Jiang, Pengcheng, 2024. "Does ESG performance affect corporate tax avoidance? Evidence from China," Finance Research Letters, Elsevier, vol. 61(C).
  6. Kangqi Jiang & Xiaofeng Chen & Jiayun Li & Mengling Zhou, 2025. "Technology adoption and extreme stock risk: Evidence from digital tax reform in China," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-20, December.
  7. Liguang Zhang & Wanyi Chen & Liao Peng, 2023. "The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1635-1669, June.
  8. Ye, Yongwei & Zeng, Lin & Tao, Yunqing & Yun, Feng, 2023. "Tax authority monitoring and corporate information disclosure quality in China," International Review of Financial Analysis, Elsevier, vol. 90(C).
  9. Xu, Yanhui & Deng, Fuhua & Feng, Qianbin, 2025. "The effect of tax enforcement digitalization on corporate digital transformation: Evidence from China's listed companies," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1105-1134.
  10. Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo, 2024. "Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
  11. Niu, Qian & Ou, Qiuyuan & Kang, Fengli, 2025. "Does big data tax governance alleviate maturity mismatch in corporate investment and financing," Finance Research Letters, Elsevier, vol. 79(C).
  12. Zhu, Danyu & Luo, Zijun & Qin, Han, 2025. "Does reduced tax avoidance affect CSR? Evidence from a Quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 479-493.
  13. Chen, Shi, 2025. "Research on the tax compliance effects of corporate platform transformation," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1931-1948.
  14. Tu, Wenjun & Du, Anna Min & Saddler, Sarah Borthwick, 2025. "Digital tax administration, investor risk perception, and stock return volatility," International Review of Economics & Finance, Elsevier, vol. 103(C).
  15. Zihao Su & Fei Peng & Xiyang Li & Shuai Fang, 2026. "Fiscal Transparency and Corporate Donations," Journal of Business Ethics, Springer, vol. 204(4), pages 933-957, April.
  16. Huang, Can & Huang, Hung-Yi & Ho, Kung-Cheng, 2024. "Media coverage and stock liquidity: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 665-682.
  17. Milosavljević, Miloš & Radovanović, Sandro & Delibašić, Boris, 2023. "What drives the performance of tax administrations? Evidence from selected european countries," Economic Modelling, Elsevier, vol. 121(C).
  18. Wu, Xiting & Ying, Sammy Xiaoyan & You, Jiaxing & Wu, Xiaochun & Wu, Huiying, 2026. "The effect of big data-driven tax enforcement on audit pricing: Evidence from China," The British Accounting Review, Elsevier, vol. 58(1).
  19. Lin, Gaoyi & Ma, Liuding & Liao, Hui & Li, Jingying, 2024. "Nothing comes for free: Evidence from a tax reduction of China," China Economic Review, Elsevier, vol. 83(C).
  20. Lin, Chao & Ma, Kaili & Zhang, Xing, 2025. "Where technology meets tax: The impact of digital tax administration on tax incentive take-up," Economics Letters, Elsevier, vol. 247(C).
  21. Song, Gaoya & Li, Quan, 2025. "Big data in tax enforcement and trade credit: Evidence from China," Research in International Business and Finance, Elsevier, vol. 76(C).
  22. Xu, Chao & Bai, Tianlei & Zhou, Cai & Huang, Shuai, 2025. "Digital tax administration and enterprise innovation: Evidence from the Golden Tax Project III in China," Research in International Business and Finance, Elsevier, vol. 77(PA).
  23. Xinyi Du & Kangqi Jiang & Xian Zheng, 2024. "Reducing asymmetric cost behaviors: Evidence from digital innovation," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 11(1), pages 1-18, December.
  24. Chen, Hailin & Xu, Changtuo & Zhan, Wang & Lin, Gaoyi & Schneider, Friedrich, 2025. "Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 212(C).
  25. Hu, Qianqian & Ma, Xinxiao & Tang, Taijie & Wu, Huiying, 2026. "Tax law enforcement and corporate environmental investment: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 109(C).
  26. Chen, Shi & Liu, Zhongyi & Cai, Wanlin, 2025. "Digital transformation and tax compliance in Chinese industrial sector," International Review of Financial Analysis, Elsevier, vol. 102(C).
  27. He, Yuhan & Yi, Yang, 2023. "Digitalization of tax administration and corporate performance: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 90(C).
  28. Sun, Yukun, 2021. "Corporate tax avoidance and government corruption: Evidence from Chinese firms," Economic Modelling, Elsevier, vol. 98(C), pages 13-25.
  29. Wen, Huiyu & Fang, Jincheng & Gao, Haoyu, 2023. "How FinTech improves financial reporting quality? Evidence from earnings management," Economic Modelling, Elsevier, vol. 126(C).
  30. Jing, Zhongbo & Zhang, Wei & Zhao, Pengcheng & Zhao, Yang, 2025. "Environmental tax reform and corporate tax avoidance: A quasi-natural experiment on China’s environmental protection tax law," The North American Journal of Economics and Finance, Elsevier, vol. 76(C).
  31. Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024. "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, vol. 83(C).
  32. Li, Jianjun & Wu, Zhouyi & Feng, Lingbing, 2024. "How does environmental regulation affect corporate tax burdens? Evidence from China's environmental courts," Economic Modelling, Elsevier, vol. 130(C).
  33. Chen, Lifang & Xie, Dehao & He, Ruzhen, 2024. "Does digital tax enforcement drive corporate digitalization? Evidence from the Golden tax project III in China: A pre-registered study," Pacific-Basin Finance Journal, Elsevier, vol. 86(C).
  34. Pang, Silu & Hua, Guihong, 2024. "How does digital tax administration affect R&D manipulation? Evidence from dual machine learning," Technological Forecasting and Social Change, Elsevier, vol. 208(C).
  35. Zhao, Zhiqi, 2022. "The optimal sales threshold separating taxpayers by size in China," Economic Modelling, Elsevier, vol. 117(C).
  36. Huang, Zizhen, 2026. "Crowding-out effect of digitalized tax administration on corporate green innovation: Evidence from China’s Golden Tax Phase IV," Finance Research Letters, Elsevier, vol. 87(C).
  37. Su, Zhifang & Wang, Haowei & Pan, Yinghao, 2025. "Risk education and tax aggressiveness: Evidence from China's auditor certification reform," China Economic Review, Elsevier, vol. 93(C).
  38. Chen, Wanyi & Xu, Jingyu, 2024. "Can digital tax enforcement reduce the risk of corporate debt default?," Economic Analysis and Policy, Elsevier, vol. 83(C), pages 1041-1060.
  39. Wang, Deli & Shi, Yaya & Li, Qian, 2024. "The effect of digitalized tax administration on stock price crash risk: A natural experiment in China," Research in International Business and Finance, Elsevier, vol. 69(C).
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