The impact of big data tax collection and management on inefficient investment of enterprises — A quasi-natural experiment based on the golden tax project III

Citations

Cited by:

1. Qu, Guimin & Jing, Hao, 2025. "Is new technology always good? Artificial intelligence and corporate tax avoidance: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
2. Liu, Xiaomei & Yang, Zhenhe & Wang, Yuanqing & Gao, Boyuan, 2024. "Parent–subsidiary geographic dispersion and debt aggressiveness: Analysis from the tax enforcement perspective," International Review of Economics & Finance, Elsevier, vol. 96(PA).
3. Zhai, Jun & Zhang, Siyuan & Yang, Xuan, 2024. "Financial subsidies, digital finance, and corporate industrial investment level," Finance Research Letters, Elsevier, vol. 69(PB).
4. Jin, Pengwei & Wang, Ziyue, 2025. "Digital budget supervision governance and local government fiscal transparency," International Review of Economics & Finance, Elsevier, vol. 102(C).
5. 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.
6. Huang, Xianhuan & Zhang, Yujia & Chan, Kam C. & Wang, Yao, 2024. "Digital tax enforcement and shadow banking of non-financial firms: Evidence from China's Golden Tax Project III," Finance Research Letters, Elsevier, vol. 70(C).
7. Jing, Ruifeng & Xu, Yanmei & Liu, Ruizhi, 2025. "Data element, big data and enterprise innovation: Evidence from data trading platforms and national big data comprehensive pilot zones," International Review of Financial Analysis, Elsevier, vol. 105(C).
8. Cheng, Qian & Chen, Boying & Luo, Jingwen, 2024. "The impact of digital tax administration on local government debt: Based on the revision of the tax collection and administration law," Finance Research Letters, Elsevier, vol. 67(PB).
9. 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).
10. Xie, Xiaoyu & Gu, Kaiyuan & Wang, Xiaoxiang, 2025. "The impact of technology ethics governance on the development of corporate artificial intelligence: A quasi-natural experiment based on technology ethics review," Finance Research Letters, Elsevier, vol. 86(PA).
11. Wang, Yulan & Li, Jinglin & Zhou, Bing & Wang, Jiayi, 2025. "Does having an official internet platform improve firms’ investment efficiency: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 98(C).
12. Chen, Yiming & Chen, Weixing & Huang, GuanZhong, 2025. "Green financial policy, technological innovation, and the dynamic effects of carbon emissions," Finance Research Letters, Elsevier, vol. 85(PE).
13. Wang, Shuguang & Li, Hui & Zhang, Ying, 2025. "The impact of big data tax administration on local fiscal revenue: New evidence from the "Golden Tax Project Phase III"," Economic Analysis and Policy, Elsevier, vol. 86(C), pages 1409-1426.
14. Xu, Qian & Liu, Ya'nan, 2025. "Trade liberalization and green productivity: Evaluating the spillover effects of free trade zone policies in emerging economies," International Review of Economics & Finance, Elsevier, vol. 103(C).
15. 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).
16. Wu, Guanzheng & Li, Yang, 2025. "Tax-related information regulatory capacity and accounting information quality," International Review of Financial Analysis, Elsevier, vol. 99(C).
17. Wang, Jingya & Li, Jingyi, 2025. "Fiscal and tax incentives, innovation-driven development and improvement of enterprise performance," International Review of Financial Analysis, Elsevier, vol. 108(PA).
18. 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.
19. 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.
20. Wang, Xiaoxiao & Dong, Huimin, 2025. "Audit informatization, digital economy development, and corporate risk costs," Finance Research Letters, Elsevier, vol. 83(C).
21. Zhang, Meng, 2025. "The impact of digital financial inclusion on equity of opportunity in education," Finance Research Letters, Elsevier, vol. 85(PE).
22. Pan, Ailing & Zhang, Qihao & Tang, Zheng & Qiu, Jinlong, 2025. "Judicial independence and corporate financialization: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 92(C).
23. 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).
24. Huang, Meiying & Cheng, Pengfei & Yuan, Yimeng, 2025. "Empowering corporate growth: How digital government enhances investment stability," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 146-161.
25. Zhang, Yan & Wu, Fang, 2025. "Tax enforcement and corporate overinvestment: Evidence from China’s STB-LTB merger," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 1212-1231.
26. Xing, Chunyu & Li, Xiaorui & Meng, Hang, 2024. "Influence of enterprise innovation on auditor behavior," Finance Research Letters, Elsevier, vol. 67(PA).
27. 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).
28. Zhou, Yan & Hao, Yinhui, 2025. "Big data tax collection and administration and quality of corporate accounting information," Finance Research Letters, Elsevier, vol. 85(PB).