Research On The Impact Of Digital Transformation In Tax Administration On Tax Avoidance By Enterprises

In recent years,the dynamic advancement of a new generation of information technology has presented new challenges and opportunities to tax collection and management work in China.The digital level of collection and management has been continuously enhanced,leading to improved efficiency.Notably,the "Golden Tax Phase III"project launched in 2013 represents the most prominent performance of the digital transformation of tax collection and management.This project empowered the tax authorities to enhance supervision over enterprise taxation,standardize the tax-related information of enterprises,and effectively prevent various tax violations while boosting the efficiency of tax collection.Given the significance of the "Golden Tax Phase Ⅳ" project’s initial launch,it is critical to examine and summarize the impact of the "Golden Tax PhaseⅢ" project on China’s tax avoidance behavior.This study analyzes the "Golden Tax PhaseⅢ" project and enterprise tax avoidance within the same framework to investigate the impact of digital transformation on tax collection and management and enterprise decision-making in China.This paper presents a comprehensive study on the digital transformation of tax collection and management and its impact on corporate tax avoidance,which is divided into four main aspects.The first aspect is theoretical analysis,which aims to sort out,analyze and summarize existing literature related to the digital transformation of tax collection and management and corporate tax avoidance.The research also aims to clarify the previous research results and explore the mechanisms and ways in which digital transformation affects enterprise tax avoidance.The second aspect is reality analysis,which examines the current state of tax collection and management in China and explores the impact and problems of digital transformation on corporate tax avoidance.The third aspect is empirical analysis,which tests the impact of the "Golden Tax Phase Ⅲ" project on corporate tax avoidance through a quasi-natural experiment.This involves selecting data from A-share listed companies from 2008 to 2018,and using multiple robustness tests to ensure the accuracy of the research results.The study shows that the implementation of the "Golden Tax Phase Ⅲ"project significantly reduces the degree of tax avoidance of enterprises,and has a more significant impact on non-state-owned enterprises,large-scale enterprises,and enterprises with weak profitability.Finally,the fourth aspect involves mechanism analysis and policy recommendations.The study verifies the channel transmission role of financing constraints in the process of the "Golden Tax Phase Ⅲ" project affecting enterprise tax avoidance.The results show that the implementation of the project can alleviate the financing constraints of enterprises and curb tax avoidance.The paper also provides policy recommendations,such as the use of data processing and analysis software,relying on third-party collaboration to promote digital transformation,consolidating grassroots data processing capabilities,and exploring differentiated tax and fee reduction policies.