湖南大学学报（社会科学版）2024，Vol.38Issue(3)：64-73,10.DOI:10.16339/j.cnki.hdxbskb.2024.03.009
大数据税收征管对企业风险承担的影响研究
Research on the Influence of Big Data Tax Collection on Enterprise Risk-Taking
摘要
Abstract
At present,the risk-taking of enterprises in China is at a relatively low level,which poses a great challenge to the sustainable development of enterprises and the long-term prosperity of the country.This paper investigates the impact of big data tax collection and administration on enterprises'risk taking and its mechanism of action by means of a quasi-natural experiment,the Golden Tax Ⅲ project,using a multi-period double-difference method.The study shows that big data tax administration has a significant promoting effect to enterprises'risk-taking.The mechanism test finds that big data tax administration promotes enterprise risk-taking by inhibiting agency behaviour,alleviating financing constraints,enhan-cing tax equity and optimising the business environment.Further analysis shows that big data tax adminis-tration has a greater effect on risk-taking by non-state enterprises and enterprises supported by industrial policies.关键词
大数据税收征管/税收治理/企业风险承担/多期双重差分Key words
big data tax collection/tax administration/enterprise risk-taking/multiphase difference-difference method分类
管理科学引用本文复制引用
蔡艳萍,祝雪恬..大数据税收征管对企业风险承担的影响研究[J].湖南大学学报（社会科学版）,2024,38(3):64-73,10.基金项目
湖南省社会科学基金立项课题:基于银税企数智耦合的湖南专精特新企业培育机制研究(23YBA038) （23YBA038）
