Empirical Analysis of the Impact of Fiscal and Tax Incentive Policies on the Digital Economy:A Case Study of Data from 246 Listed Companies in Jiangsu Province
The digital economy is a key driver of economic quality and efficiency improvement.It contributes significantly to resource restructuring,economic optimization,and high-quality growth.Employed a fixed effects model for empirical analysis,this study examined data from 246 listed companies in Jiangsu Province from 2019 to 2022 to analyze the impact of financial subsidies and tax incentives on digital economy enterprises.The findings indicate that both financial subsidies and tax incentives can stimulate the growth of digital economy enterprises.Financial subsidies and tax incentives have an incentive effect on digital economy enterprises,though regional heterogeneity exists.The intermediary channels through which fiscal and tax incentive policies affect the development of digital economy enterprises include increased innovation investment,reduced financing constraints,and augmented investment in digital human capital.
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万方数据
