Based on the quasi-natural experiment of"Golden Tax Phase Ⅲ"project,this paper studies the effect and mechanism of the digitalization of tax collection and administration on the level of enter-prise risk-taking.The results show that the digitalization of tax collection and administration signifi-cantly improves the level of risk-taking by alleviating the short-sighted tendency of administration and improving the information quality of enterprises.Further analysis shows that the effect on corporate risk-taking is more significant in private enterprises,small-scale enterprises,and enterprises with low-er audit quality and less attention from analysts.Government departments should continue to promote the construction of tax information,and further improve the data integration ability of big data tax col-lection and administration,while enterprises should improve internal and external governance mecha-nisms in order to give full play to the accurate governance effect of the digitalization of tax collection and administration.
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