Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)

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Promoting or Suppressing: The Impact of Tax Collection and Management Reform on the Enterprise Digitalization

Authors
Shaopeng Jin1, *
1School of Economics, Anhui University, Hefei, China
*Corresponding author. Email: 3574118033@qq.com
Corresponding Author
Shaopeng Jin
Available Online 19 December 2024.
DOI
10.2991/978-94-6463-598-0_55How to use a DOI?
Keywords
Tax collection and management; The “Golden Tax” project; Enterprise digitalization
Abstract

Digital transformation is the trend of a new round of technological revolution and industrial transformation. It is worth studying the impact of the wave of digital technology in government tax collection and management on enterprise transformation. This article is based on data from A-share listed companies in China’s Shanghai and Shenzhen stock markets and 31 provinces. Using the “Golden Tax” Phase III project as a quasi-natural experiment, a difference in differences model is used to empirically analyze the mechanism by which the reform of tax collection and management methods affects the digital transformation of enterprises. The results show that government tax collection and management reform will promoting enterprise digitalization. The above conclusion has important policy implications for further improving the “Golden Tax” series of projects and better serving the business development of enterprises.

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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Volume Title
Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
19 December 2024
ISBN
978-94-6463-598-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-598-0_55How to use a DOI?
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.

Cite this article

risenwbib
TY  - CONF
AU  - Shaopeng Jin
PY  - 2024
DA  - 2024/12/19
TI  - Promoting or Suppressing: The Impact of Tax Collection and Management Reform on the Enterprise Digitalization
BT  - Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
PB  - Atlantis Press
SP  - 527
EP  - 533
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-598-0_55
DO  - 10.2991/978-94-6463-598-0_55
ID  - Jin2024
ER  -