Government,Tax Collection And Management And High-Quality Development Of Enterprises

Under the background of comprehensively promoting the modernization of China’s management system and governance capacity,High-quality enterprise development necessitates not only that the market play a key role in allocation of resources,that government functions be scientifically positioned.that the role of government be effectively played,and that a better combination of effective market and promising government be promoted.This research explored the relationship between government governance,big data tax collection and management,and high-quality enterprise development using a sample of my country’s A-share non-financial listed companies from 2010 to 2020.The empirical analysis results show that government governance primarily promotes high-quality enterprise development by improving government efficiency,marketization,fairness,and integrity,whereas big data tax collection and management reduces government governance’s positive impact on high-quality enterprise development.Further research reveals that: the role of government governance in promoting high-quality enterprise development is more visible in state-owned enterprises and monopoly industries,and the weakening effect of big data tax collection and management on the relationship between the two is also more visible;the role of government governance in promoting high-quality enterprise development is also more visible.It is more typical in the east,the impact of big data tax collecting and management on the interaction between the two is also more evident.This study not only contributes to the current of knowledge about the economic consequences of government governance,but it also informs the government about the considerations that should be made when scientifically positioning government functions and effectively playing the role of government,and it provides a starting point for the government to improve the quality of publicly traded companies through governance modernization.At the same time,the conclusion that big data tax collection and management can partially replace the positive impact of government governance on high-quality enterprise development suggests that government departments should innovate supervision methods,improve supervision capabilities,and help deepen "delegation,regulation,and service" in the digital economy environment.Reform and encourage the development of high-quality listed enterprises.