Analysis Of The Impact Of Digitalization Of Tax Collection And Management On Corporate Income Tax Avoidance

At present,there is a high incidence of non-compliance in corporate tax payment and there are various means available.The country is comprehensively promoting the construction of a digital tax collection and management system,committed to ensuring tax revenue,creating a fair business environment,and helping to build a service-oriented government,helping to modernize the national governance system and governance capabilities.On the occasion of the nine-year pilot project of the Golden Tax Phase III project,the State Administration of Taxation has also carried out the Golden Tax Phase IV pilot project.Therefore,it is particularly important to summarize and evaluate the effectiveness of the Golden Tax Phase III project.This article is based on relevant economic theories and uses a combination of theoretical analysis and empirical research to analyze the impact of the digital tax collection and management of the Golden Tax Phase III on corporate income tax avoidance.This article first reviews the literature on the third phase of the Golden Tax Project and the study of corporate tax avoidance behavior,summarizes and analyzes previous research,and then proposes the research ideas and methods of this article.Then,specific explanations are given to the relevant concepts and theories,and based on this,the hypotheses of this article are proposed.The empirical part selects A-share listed companies in Shanghai and Shenzhen from 2007 to 2020 as research samples,and uses the implementation of the Golden Tax Phase III as policy shocks to construct a dual differential econometric model.Heterogeneity analysis is conducted based on differences in profitability,technological structure,and enterprise size.Subsequently,a triple differential model is constructed by introducing variables of enterprise digitalization level to analyze the impact of enterprise digitalization level on digital tax collection and management,Finally,analyze its mechanism from the perspectives of earnings management and agency costs.The conclusions drawn from this study are as follows:(1)The implementation of the Golden Tax Phase III project has played a restraining role in corporate tax avoidance.(2)The implementation of the third phase of the Golden Tax Project has a better inhibitory effect on the tax avoidance level of profitable,larger scale,and high-tech enterprises.(3)The improvement of the digitalization level of enterprises has played a promoting role in the effectiveness of the digital collection and management of the third phase of the Golden Tax.(4)Digital tax collection and management increase the tax cost of real earnings management for enterprises by increasing the intensity of collection and management,standardize enterprise behavior,and alleviate agency conflicts between shareholders and managers,thereby regulating enterprise behavior and reducing the motivation for speculative behavior such as tax avoidance.Finally,based on the above analysis and findings,this article proposes policy recommendations for improving the tax collection management mechanism and creating a favorable tax environment.