重庆理工大学学报2026，Vol.40Issue(14)：54-67,14.DOI:10.3969/j.issn.1674-8425(s).2026.07.005
数据要素市场化对企业税收遵从水平的影响研究
A study on the impact of data factor marketization on corporate tax compliance
摘要
Abstract
As a key measure of the national strategy to deepen factor market reforms,data factor marketization holds significant importance for enhancing corporate tax compliance and improving the modern tax governance system.Adopting A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2013 to 2023 as research samples,this paper empirically examines the relationship between Data factor marketization and corporate tax compliance.The findings reveal that data factor marketization significantly improves corporate tax compliance,a conclusion that remains valid after a series of robustness tests.Mechanism analysis indicates that data factor marketization enhances corporate tax compliance by alleviating financing constraints,improving governance levels,and reducing operational risks.Heterogeneity analysis shows that the positive effect of data factor marketization on corporate tax compliance is more pronounced in samples characterized by strong tax enforcement intensity and high levels of digitalization.The research conclusions not only confirm the governance effect of data factor marketization,but also provide empirical evidence and policy references for further advancing the national market-oriented reform of data factors.关键词
数据要素市场化/税收遵从水平/融资约束/治理水平/经营风险Key words
data factor marketization/corporate tax compliance/financing constraint/governance level/operational risk分类
管理科学引用本文复制引用
何雪锋,闫红苗..数据要素市场化对企业税收遵从水平的影响研究[J].重庆理工大学学报,2026,40(14):54-67,14.基金项目
国家社会科学基金项目"数字化背景下'工业四基'企业创新网络的形成机制与扶持政策研究"(22BJY154) （22BJY154）
