Big Data-driven Tax Regulation and High-quality Development of Non-listed Companies:A Study from the Perspective of Innovative Behavior
Non-Non-listed companies play a crucial role in driving China's socio-economic development.This paper focuses on non-listed companies as the primary research subjects and examines the impact of big data-driven tax collection and management on their innovative behavior,using the gradual piloting of the Golden Tax Phase Ⅲ Project as a policy shock.Empirical research re-veals that the implementation of the Golden Tax Phase Ⅲ Project has led to an increase in innovation investment by non-listed com-panies.This impact is primarily achieved through the corporate governance effect and the information quality effect.Heterogeneity tests further demonstrate that the influence of big data tax collection and management on innovation investment in non-listed compa-nies is closely tied to various factors.These factors include the objective conditions and subjective initiative of the implementation of the Golden Tax Phase Ⅲ project,as well as the degree of corporate financing constraints.Additionally,this paper finds that the im-plementation of the Golden Tax Phase Ⅲ Project has significantly improved the innovation quality of non-listed companies.The findings of this study provide valuable insights into promoting high-quality economic development in the context of the rapid ad-vancement of big data,cloud computing,artificial intelligence,and other information technologies.
non-listed companiesbig datatax collection and managementinnovation behaviorhigh-quality development
NETL
NSTL
万方数据
