大数据税收征管对企业风险承担的影响研究OA北大核心CHSSCDCSSCICSTPCD

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.