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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

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  • Guo, Yixuan
  • Wang, Jian
  • Wang, Heng
  • Zhang, Fan

Abstract

The Golden Tax Project is an important innovation in China's tax collection and management. Taking Golden Tax Project III as a quasi-natural experiment through DID model, we study the impact of big data tax administration on the enterprises' inefficient investment. The results indicate that big data tax administration can effectively reduce the enterprises' inefficient investment, particularly in areas with high information asymmetry and fierce regional tax competition. Digital tax administration exerts a disincentive effect by improving information transparency and mitigating agency conflicts. Therefore, it is recommended to improve the informatization level of tax administration platforms and strengthen data integration capabilities.

Suggested Citation

  • Guo, Yixuan & Wang, Jian & Wang, Heng & Zhang, Fan, 2024. "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," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 678-689.
    • Handle: RePEc:eee:reveco:v:92:y:2024:i:c:p:678-689
    DOI: 10.1016/j.iref.2024.02.012
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