Can the Reform of Tax-Related Government Functions Promote Enterprise Digital Transformation

YAO Feng-min; WANG Pei-sheng

Volume 39 Issue 4

Jul. 2024

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Article Navigation > Journal of Guangdong University of Finance & Economics > 2024 > 39(4): 97-108

YAO Feng-min, WANG Pei-sheng. Can the Reform of Tax-Related Government Functions Promote Enterprise Digital Transformation[J]. Journal of Guangdong University of Finance & Economics, 2024, 39(4): 97-108.

Citation:

YAO Feng-min, WANG Pei-sheng. Can the Reform of Tax-Related Government Functions Promote Enterprise Digital Transformation[J]. Journal of Guangdong University of Finance & Economics, 2024, 39(4): 97-108.

Citation:

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Can the Reform of Tax-Related Government Functions Promote Enterprise Digital Transformation

School of Public Finance and Taxation, Guangdong University of Finance and Economics, Guangzhou 510320, China

Received Date: 2024-03-07
Available Online: 2024-08-27
Publish Date: 2024-07-28

Abstract

Abstract

In the context of the digital economy, digital transformation is an inevitable trend for enterprises. The reform of tax-related government functions has optimized the soft business environment of enterprises and has had a profound impact on their digital transformation. Based on the reform of tax related government functions implemented in 2017 and 2018, and a multi-period difference-in-differences model, this study evaluates the impact and mechanisms of the reform of tax-related government functions on enterprise digital transformation. The research findings indicate that the reform of tax-related government functions significantly promotes enterprise digital transformation, mainly through the optimization of the soft business environment, including institutional and talent development environments. Heterogeneity analysis reveals that the positive effects of the reform of tax related government functions are more pronounced in non-state enterprises, smaller-scale enterprises, service industry enterprises, and enterprises in regions with higher levels of economic development. This study contributes to the research on the role of the reform of tax-related government functions in enterprises and expands the relevant literature on the impact of fiscal and tax policies on enterprise digital transformation, offering reference and inspiration for further deepening reforms.
- reform of government functions,
- digital transformation,
- digital economy,
- soft business environment

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References(37)

References

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