Digital Tax Administration and Corporate Value: An Empirical Study Based on the Moderating Effect of Corporate Social Responsibility
- DOI
- 10.2991/978-94-6463-752-6_41How to use a DOI?
- Keywords
- Digital Tax Administration; Corporate Value; Corporate Social Responsibility
- Abstract
Using data from Chinese A-share listed companies from 2010 to 2020 and treating the informatization of tax administration reform (Golden Tax Phase III) as a quasi-natural experiment, this study employs the difference-in-differences (DID) method to examine the policy effect of “Golden Tax Phase III” on corporate value. By introducing corporate social responsibility (CSR) as a moderating variable, the findings reveal that digital tax administration is negatively correlated with corporate value. Specifically, digital tax administration increases corporate tax burdens through its “tax effect,” thereby harming corporate value. However, corporate social responsibility weakens this negative relationship between digital tax administration and corporate value.
- Copyright
- © 2025 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Fangyuan Xu PY - 2025 DA - 2025/06/07 TI - Digital Tax Administration and Corporate Value: An Empirical Study Based on the Moderating Effect of Corporate Social Responsibility BT - Proceedings of 2025 2nd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2025) PB - Atlantis Press SP - 383 EP - 389 SN - 2352-5428 UR - https://doi.org/10.2991/978-94-6463-752-6_41 DO - 10.2991/978-94-6463-752-6_41 ID - Xu2025 ER -