政务新媒体的社会治理效应:以税务部门微博为例  

The Governance Role of Government Social Media:Empirical Evidence from Tax Department’s Sina-Microblogs

作　　者：孙鲲鹏 杨凡 Sun Kunpeng;Yang Fan

机构地区：[1]中央财经大学财政税务学院 [2]清华大学经济管理学院,北京市海淀区 [3]清华园街道清华大学经济管理学院,100084

出　　处：《世界经济》2024年第1期150-179,共30页The Journal of World Economy

摘　　要：本文关注数字化政务新媒体的社会治理效应,具体结合税务部门微博这一政务新媒体,从不完全信息理论和信息中介理论出发,分析税务部门微博对企业税务决策的影响机理。基于手工爬取的超40万条税务部门微博数据,使用多期双重差分方法进行的经验研究发现,税务部门开通微博有效提升了企业税收遵从和税收征管效能,并起到促进企业间税负公平、优化税收营商环境的作用。具体而言,税务微博是通过传播税收知识法规、提高对企业涉税声誉惩戒和提升企业对政府信任来发挥治理作用。本文从理论上扩展了关于数字政务手段内涵和企业税收遵从影响因素方面的文献,并从实践上为数字政府建设、深化税收征管服务改革提供了参考。This paper focuses on the governance role of government social media.Drawing on tax department’s Sina-microblogs as new media of communication for government affairs,the paper first analyses the mechanism by which they influence corporate tax avoidance from the perspective of incomplete information theory and information intermediary theory.Subsequently,using more than 400,000 pieces of microblog data,we use a multi-period difference-in-differences(DID)model for empirical testing.The study reveals that the tax department’s Sina-microblogs effectively enhance corporate tax compliance,and also play an important role in promoting tax equity among enterprises.Specifically,tax department’s Sina-microblogs play their governance role by the dissemination of tax knowledge and regulations,the deterrence related to tax penalties for corporate reputation,and improvements of corporate trust in the government.This paper contributes to theoretically expanding the literature on the influence of government social media and the factors influencing corporate tax compliance,and it provides practical references for building China’s digital government and deepening the reform of tax enforcement and tax service.

关 键 词：政务新媒体 微博 企业避税 税负公平 

分 类 号：G206[文化科学—传播学] D63[政治法律—政治学]