The Impact of Tax Administration Digitalization on New-Quality Productive Forces

Zitao Zhao

doi:10.54097/6c1c5264

Authors

Zitao Zhao School of Management,ShijiazhuangTiedao University, Shijiazhuang 050043, China

DOI:

https://doi.org/10.54097/6c1c5264

Keywords:

enterprises' new-quality productive forces; tax administration digitalization; information transparency; effective tax burden.

Abstract

Taking Chinese A-share listed companies from 2015 to 2024 as research samples, this study utilizes the Golden Tax Phase III Project as a quasi-natural experiment for tax administration digitalization practices to explore the impact of tax administration digitalization on enterprises' new-quality productive forces. Empirical findings indicate that tax administration digitalization exerts a positive effect on enterprises' new-quality productive forces by reducing their effective tax burden and enhancing information transparency. Theoretically, this research provides a new perspective for exploring the formation mechanism of enterprises' new-quality productive forces. Practically, it offers decision-making references for further promoting tax administration digitalization and fostering the development of enterprises' new-quality productive forces.

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