Impact of Big Data Tax Collection on Enterprise Innovation
Author Information
Author(s): Zhou Deliang, Zhang Zexuan
Primary Institution: School of Accounting, Lanzhou University of Finance and Economics, Lanzhou, People’s Republic of China
Hypothesis
How does big data tax collection and management promote enterprise innovation?
Conclusion
Big data tax collection and management significantly promotes the innovation of listed enterprises.
Supporting Evidence
- Big data tax collection and management has a significant role in promoting the innovation of listed enterprises.
- The promotion effect of big data tax collection is more significant in enterprises with high information transparency.
- Agency costs and financing constraints negatively affect the regulation of enterprise innovation.
- Big data tax management can lead to high-quality development of enterprises.
Takeaway
This study shows that using big data for tax collection helps companies come up with new ideas and products.
Methodology
The study used a quasi-natural test environment and propensity score matching to analyze data from A-share listed enterprises in Shanghai and Shenzhen from 2010 to 2021.
Potential Biases
Potential biases may arise from the selection of sample enterprises and the exclusion of certain industries.
Limitations
The study may not account for all external factors influencing enterprise innovation.
Participant Demographics
A-share listed enterprises in Shanghai and Shenzhen, China.
Statistical Information
P-Value
0.030
Statistical Significance
p<0.01
Digital Object Identifier (DOI)
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