Research on the Impact and Mechanism of Digitalization of Tax Collection and Management on Enterprise Financialization
At present,the development of China's digital economy has promoted the digital development of tax collection and management.Through modern technological means such as big data,cloud computing,and artificial intelligence,comprehensive management of tax big data has been achieved,and a modern management system has been constructed,which has had a profound impact on enterprise investment and production and operation.The financial industry plays an important role in economic development,and the financialization of non-financial enterprises is currently a significant phenomenon in the development of enterprises.Analyzing the impact of digitalization of tax collection and management on the development of enterprise financialization and understanding its main mechanisms are of great value and significance for the sustainable development of enterprises.By analyzing the current development status of China's digital economy,understanding the trend of enterprise financialization,and demonstrating the specific changes and impacts of enterprise finance through a multi-period double difference approach,it is found that the development of digital tax collection and management can effectively alleviate the financialization development status of non-financial enterprises.
digitalization of tax collection and managemententerprise financializationmultiple period difference-in-differencemechanism
NETL
NSTL
万方数据
维普
