| 大数据税收征管对企业风险承担的影响研究 |
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| 引用本文：蔡艳萍，祝雪恬.大数据税收征管对企业风险承担的影响研究[J].湖南大学学报社会科学版,2024,(3):64-73 |
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| 中文摘要:当前我国企业的风险承担处于较低水平，这给企业的可持续发展和国家的长期繁荣带来了极大的挑战。借助“金税三期”工程这一准自然实验，采用多期双重差分法研究了大数据税收征管对企业风险承担的影响及作用机制，研究表明：大数据税收征管对企业风险承担具有显著促进作用。机制检验发现，大数据税收征管通过抑制代理行为、缓解融资约束、增进税负公平、优化营商环境来促进企业风险承担。进一步的分析表明，大数据税收征管对非国有企业和有产业政策扶持企业风险承担的促进作用更大。 |
| 中文关键词:大数据税收征管 税收治理 企业风险承担 多期双重差分 |
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| Research on the Influence of Big Data Tax Collection on Enterprise Risk-Taking |
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| Abstract:At present, the risk-taking of enterprises in China is at a relatively low level, which poses a great challenge to the sustainable development of enterprises and the long-term prosperity of the country. This paper investigates the impact of big data tax collection and administration on enterprises' risk taking and its mechanism of action by means of a quasi-natural experiment, the Golden Tax Ⅲ project, using a multi-period double-difference method. The study shows that big data tax administration has a significant promoting effect to enterprises’ risk-taking. The mechanism test finds that big data tax administration promotes enterprise risk-taking by inhibiting agency behaviour, alleviating financing constraints, enhancing tax equity and optimising the business environment. Further analysis shows that big data tax administration has a greater effect on risk-taking by non-state enterprises and enterprises supported by industrial policies. |
| keywords:big data tax collection tax administration enterprise risk-taking multiphase difference-difference method |
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