Digital Inclusive Finance and Tax Compliance:A Perspective from Firm Digital Transformation
Based on the"Digital Inclusive Finance Index"released by Peking University and regional and enter-prise-level data from 2011 to 2020,various econometric models such as the two-way fixed effects model,difference-in-differences model,instrumental variable approach,and mediation effect model were employed to examine the im-pact and mechanisms of China's digital inclusive finance on tax compliance.The results indicate that digital inclu-sive finance significantly enhances corporate tax compliance,with digital transformation of enterprises playing an in-termediary role.This conclusion holds true even after conducting a series of robustness checks.In heterogeneous a-nalysis,this mechanism is more pronounced in small-scale enterprises,private enterprises,enterprises in the central and western regions,and high-tech enterprises.By establishing a theoretical framework of"digital inclusive finance-digital transformation-tax compliance,"policy recommendations are ultimately proposed from the perspectives of advancing digital inclusive finance,establishing data sharing platforms,and promoting enterprise digital transforma-tion.
Digital Inclusive FinanceDigital TransformationTax Compliance
NETL
NSTL
万方数据
