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Driving enterprise new quality productivity: The role of big data tax collection · Study

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ArticleDriving enterprise new quality productivity: The role of big data tax collection

Zhaoyang Sun2025

Article2025

Driving enterprise new quality productivity: The role of big data tax collection

Zhaoyang Sun · M.V.C. Rao · Baoshuai Yao · Huifang Ci · Zongrun Li · Chao Feng

22 citations·0/0 files stored·International Review of Financial Analysis

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Digital Economy and Transformation Taxation and Compliance Studies Corporate Taxation and Avoidance

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References

2023ESG performance and corporate risk-taking: Evidence from China 2022Effect of ESG performance on the cost of equity capital: Evidence from China 2023Corporate ESG performance and trade credit financing – Evidence from China 2023Digitalization generates equality? Enterprises’ digital transformation, financing constraints, and labor share in China 2023Does the digital economy enhance green total factor productivity in China? The evidence from a national big data comprehensive pilot zone 2023Effects of the green finance policy on the green innovation efficiency of the manufacturing industry: A difference-in-difference model 2023Effect of digital economy on air pollution in China? New evidence from the “National Big Data Comprehensive Pilot Area” policy 2022The potential of an artificial intelligence (AI) application for the tax administration system’s modernization: the case of Indonesia

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Details

Year2025

Typearticle

Published2025-04-06

VenueInternational Review of Financial Analysis

ISSN-L1057-5219

Languageen

Citations22

Files0 public / 0

ShelfDigital Economy and Transformation

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doi10.1016/j.irfa.2025.104184

openalex_workW4409201915

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