Whether Big Data Governance Reduces Corporate Tax Avoidance

In the era of big data,our government is carrying out the digital transformation relying on big data and Internet information technology,transforming government functions,building service-oriented government,building digital government and using big data for governance.The reference to "implementing a national big data strategy" has been cropping up in important party and state documents in recent years.In recent years,the newly established big data bureaus in various provinces and cities have assumed the responsibility of standardizing and coordinating data governance.The rise of this government function department is a strategic response made by the Chinese government to grasp the precious opportunity of using big data to improve national governance ability,which provides an opportunity for provinces and cities to standardize government data governance and accelerate the construction of digital government.The Big Data Bureau provides technology and platform for the overall utilization and open sharing of massive data resources in government services,social livelihood,industrial economy and other aspects,breaks the information island,further improves the service ability and efficiency of various information resources exchange,and also influences the behavior of enterprises.Therefore,from the perspective of tax revenue,this paper examines the impact of government data governance on corporate tax avoidance.In this paper,the influence of government data governance on corporate tax avoidance is discussed.Based on the natural experiment of the establishment of big data bureaus in provinces and cities in recent years,the influence of government data governance on the degree of corporate tax avoidance is investigated by using the data of listed companies from 2010 to 2019 and the multi-period differential method.Firstly,the background and significance of the research are introduced.Secondly,the concept of government data governance and corporate tax avoidance and related theoretical principles are clarified.Then,based on the analysis of the influence mechanism of government data governance on corporate tax avoidance behavior,the empirical research is carried out.The study found that government data governance reduced the degree of corporate tax avoidance.In robustness test,parallel trend test,placebo test and propensity score matching method were carried out.Control variables were added,cities that had never built large data bureaus were removed,and sample change sample interval before 2015 was removed to further ensure the reliability and robustness of empirical results.Heterogeneity analysis is made from the property right nature of the enterprise,whether the Big Four audit,the regional heterogeneity of the enterprise and the functional nature of the big data bureau.The heterogeneity analysis further found that:(1)After the transformation of government data governance,the inhibition effect on the tax avoidance behavior of non-state-owned enterprises is more obvious;(2)It has a significant effect on enterprises that have not been audited by the Big Four accounting firms;(3)It has a greater impact on the tax avoidance behavior of enterprises in the eastern region.(4)Government service-type big data bureau plays a more significant role in reducing corporate tax avoidance.Finally,some suggestions are given from the enterprise and government level.