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

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