Smart City Pilots and “Smart” Enterprise Behaviors

DOI

10.2991/978-94-6463-538-6_4How to use a DOI?

Keywords

Digital economy; corporate tax avoidance; related party transactions; internal information quality; DID

Abstract

This essay examines the influence of the digital economy on company tax dodging behavior using the national intelligent city pilot project as a quasi-natural experiment. This study employs a difference-in-difference approach and concludes that the digital economy encourages companies to engage in tax dodging. We discovered that the digital economy is more effective in organizations with strong internal information quality. This article improves and supplements the theories related to digital economy and corporate behavior and enriches research in this field.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Muxuan Zhang
PY  - 2024
DA  - 2024/10/01
TI  - Smart City Pilots and “Smart” Enterprise Behaviors
BT  - Proceedings of the 4th International Conference on Economic Development and Business Culture (ICEDBC 2024)
PB  - Atlantis Press
SP  - 18
EP  - 26
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-538-6_4
DO  - 10.2991/978-94-6463-538-6_4
ID  - Zhang2024
ER  -