Electronic Development and Regional Tax Audit Quality Improvement:Evidence from Quasi-natural Experiments for Golden Tax Phase Ⅲ
The digital upgrading and intelligent transformation of tax collection and management is not only an important part of promoting the modernization of national governance system and governance capacity,but also has an important impact on regional audit work.This pa-per takes the National Golden Tax Ⅲ Project as a quasi-natural experiment,and empirically explores the impact of e-tax development on the quality of government audits by using double-difference models and quantile regression models.The study shows that e-tax development sig-nificantly improves the conversion rate of government audit results,the intensity of audit investigation,and the quality of audit implementa-tion.Further analysis reveals that there are significant differences in the impact of e-tax development on the quality of government audits in regions with different locations and different government financial pressures.
万方数据
维普
