Where technology meets tax: The impact of digital tax administration on tax incentive take-up

被引：0

作者：

Lin, Chao ^{[1
]}

Ma, Kaili ^{[1
]}

Zhang, Xing ^{[1
]}

机构：

[1] Renmin Univ China, Sch Finance, Beijing 100872, Peoples R China

来源：

ECONOMICS LETTERS | 2025年 / 247卷

关键词：

Tax incentive; High-tech enterprises; Take-up; Information technology; INFORMATION; GOVERNMENT;

D O I：

10.1016/j.econlet.2024.112118

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study identifies the Chinese government's tax management information system ( Jinshui ) as a key factor in increasing the likelihood that high-tech enterprises (HTEs) claim the tax incentive and enhancing the effectiveness of the policy. The impact of Jinshui varies across different enterprise types. Information technology bridges the information gap between the government and businesses, and strengthens the regulatory capacity of administrative departments.

引用

页数：6

共 50 条

[1] Tax filing and take-up: Experimental evidence on tax preparation outreach and benefit claiming
Goldin, Jacob
Homonoff, Tatiana
Javaid, Rizwan
Schafer, Brenda
JOURNAL OF PUBLIC ECONOMICS, 2022, 206
[2] The Impact of State 529 Plan Tax Incentives on Take-Up and Savings
Heim, Bradley T. T.
Winecoff, Ruth
PUBLIC FINANCE REVIEW, 2023, 51 (04) : 455 - 487
[3] Tools to maximise benefit and tax credit take-up
Dornan, Paul
JOURNAL OF POVERTY AND SOCIAL JUSTICE, 2010, 18 (01): : 91 - 93
[4] Towards an Incentive Tax System Reform of the Tax System and Tax Administration in Hungary
Parragh, Bianka
Palotai, Daniel
PUBLIC FINANCE QUARTERLY-HUNGARY, 2018, 63 (02): : 196 - 215
[5] A Case of the Governance of Digital Technology in Tax Administration
Zeleti, Fatemeh Ahmadi
Walsh, Grace S.
Ojo, Adegboyega
Mulligan, Emer
14TH INTERNATIONAL CONFERENCE ON THEORY AND PRACTICE OF ELECTRONIC GOVERNANCE (ICEGOV 2021), 2021, : 298 - 307
[6] Blockchain Technology: Potential for Digital Tax Administration
Owens, Jeffrey
Hodzic, Sabina
INTERTAX, 2022, 50 (11): : 813 - 823
[7] Impact of the efficiency of the tax administration on tax evasion
Savic, Gordana
Dragojlovic, Aleksandar
Vujosevic, Mirko
Arsic, Milojko
Martic, Milan
ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA, 2015, 28 (01): : 1138 - 1148
[8] Tax authority immunity in a digital tax administration world
Bevacqua, John
EJOURNAL OF TAX RESEARCH, 2020, 18 (02): : 402 - 440
[9] FIRM TAKE-UP OF A CORPORATE INCOME TAX CUT: EVIDENCE FROM VIETNAM
Anh Pham
NATIONAL TAX JOURNAL, 2019, 72 (03) : 575 - 598
[10] Tax Reform and Retirement Saving Incentives: Take-up of Stakeholder Pensions in the UK
Disney, Richard
Emmerson, Carl
Wakefield, Matthew
ECONOMICA, 2010, 77 (306) : 213 - 233

← 1 2 3 4 5 →