Big Data Tax Collection and Enterprises' Tax Burden Stickiness:Evidence from the quasi-natural experiment of the Golden Tax Phase Ⅲ
Using the data of A-share listed companies from 2008 to 2021,this paper investigates the effects of the Golden Tax Phase Ⅲ on enterprises from the perspective of tax burden stickiness.The empirical results indicate that,the Golden Tax Phase Ⅲ significantly increased the tax burden stickiness of enterprises,and the conclusion has passed a series of robustness tests.In terms of impact mechanism,the Golden Tax Phase Ⅲ project was mainly to increase the stickiness of corporate tax burden by inhibiting enterprises'donation tax avoidance,improving information transparency and hindering enterprises'rent-seeking activities.Meanwhile,the aggravating effects were particularly significant in the groups located in those regions with better digital infrastructure,higher tax uncertainty,lower fiscal transparency and local taxation authority.Further analysis finds that the Golden Tax Phase Ⅲ relieved fiscal stress of local governments,while the burden of enterprises was increased.The major findings provide new insights of the economic outcome of big data tax collection from the perspective of tax burden,and highlight the importance of reducing tax for enterprises continuously with more empirical evidence.
Golden Tax Phase ⅢTax burden stickiness,Donation tax avoidanceInformation transparencyRent-seeking activity
NETL
NSTL
万方数据
