Big Data Tax Governance,Supply-Demand Coordination Costs,and Enterprise Supply Chain Diversification——Evidence Based on the Operation of the Tax Big Data Platform
Based on the difference-in-differences(DID)method,using data from Chinese A-share listed companies from 2010 to 2018,this study analyzes the impact of the operation of Tax Big Data Platform on enterprises'supply-demand coordination costs and supply chain diversification.It finds that the operation of Tax Big Data Platform significantly reduces the costs of supply-demand coordination for enterprises.Mechanism analysis shows that,on the one hand,the operation of the Tax Big Data Platform can reduce the uncertainty of supply-demand of enterprises,on the other hand,it will drive the digital transformation of enterprises.Both effects simultaneously reduce external information asymmetry of enterprises and lower the cost of supply-demand coordination.These effects ultimately contribute to the diversified development of enterprise supply chains,enhancing their stability and security.In addition,the heterogeneity analysis shows that the effect of Tax Big Data Platform on reducing the cost of supply-demand coordination is more significant among those enterprises with weaker market competitiveness and higher equity concentration.The study is helpful to deeply understand the theoretical connotation of big data tax governance,and provide valuable policy insights for further promoting the modernization of tax governance and reducing the cost of enterprise supply chain.
Big Data Tax GovernanceTax Big Data PlatformSupply-Demand Coordination CostsSupply Chain Diversification
NETL
NSTL
万方数据
