Big data tax collection and management, enterprise financialization and enterprise innovation: Quasi-natural test evidence based on the Golden Tax Phase III

doi:10.1371/journal.pone.0315222

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	Big data tax collection and management, enterprise financialization and enterprise innovation: Quasi-natural test evidence based on the Golden Tax Phase III
	Zhou, Deliang; Zhang, Zexuan
	2024-12-19
发表期刊	PLOS ONE
卷号	19 期号:12
摘要	In the era of digital economy, big data tax collection and management has become an important governance tool for digital government. In this study, the quasi-natural test environment provided by the Golden Tax Phase III policy launched in 2013 and the method of propensity score matching and differentiation (PSM-DID) were used on combination of the samples of A-share listed enterprises in Shanghai and Shenzhen during 2010-2021 to analyze and demonstrate the impact of this policy on the innovation of the listed enterprises. To ensure the robustness of these findings, various statistical techniques such as parallel trend tests, placebo tests, and the explained variable replacement were employed. Additionally, an influence mechanism test was conducted to examine the mediating effect of big data tax collection and management on enterprise innovation, revealing the reduction of enterprise financialization. Furthermore, moderating effect tests and heterogeneity analyses were also performed, and the results showed that the agency costs and financing constraints play a negative role in regulation, and the promotion effect of big data tax collection and management on enterprise innovation is more significant in enterprises with high information transparency and non-high-tech enterprises. Finally, in the further study and economic consequence test, it is found that big data tax collection and management can promote the high-quality development of enterprises while promoting enterprise innovation. The conclusions of this study are helpful for government departments to continuously promote big data tax collection and management, promote the implementation of innovation-driven strategic policies, and promote high-quality economic development.
DOI	10.1371/journal.pone.0315222
收录类别	SCIE
ISSN	1932-6203
语种	英语
WOS研究方向	Science & Technology - Other Topics
WOS类目	Multidisciplinary Sciences
WOS记录号	WOS:001397531300069
出版者	PUBLIC LIBRARY SCIENCE
原始文献类型	Article
引用统计	被引频次[WOS]：0 [WOS记录] [WOS相关记录]
文献类型	期刊论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/38750
专题	会计学院
通讯作者	Zhou, Deliang
作者单位	Lanzhou Univ Finance & Econ, Sch Accounting, Lanzhou, Peoples R China
第一作者单位	兰州财经大学
通讯作者单位	兰州财经大学
推荐引用方式 GB/T 7714	Zhou, Deliang,Zhang, Zexuan. Big data tax collection and management, enterprise financialization and enterprise innovation: Quasi-natural test evidence based on the Golden Tax Phase III[J]. PLOS ONE,2024,19(12).
APA	Zhou, Deliang,&Zhang, Zexuan.(2024).Big data tax collection and management, enterprise financialization and enterprise innovation: Quasi-natural test evidence based on the Golden Tax Phase III.PLOS ONE,19(12).
MLA	Zhou, Deliang,et al."Big data tax collection and management, enterprise financialization and enterprise innovation: Quasi-natural test evidence based on the Golden Tax Phase III".PLOS ONE 19.12(2024).