Does big data tax administration expand bank credit loans?  

作　　者：Xinwu Li Zixi Ling Zhe Li Liyi Zhu 

机构地区：[1]School of Accountancy Central University of Finance and Economics Beijing 100081,China

出　　处：《China Journal of Accounting Research》2024年第3期72-88,共17页中国会计学刊（英文版）

摘　　要：The application of big data technology to global tax management is becoming increasingly widespread.China has been implementing increasingly mature technologies for tax governance using big data systems in recent years.By collecting data through web scraping on the earliest implementation times of big data tax administration in various provinces of China,we explore the relationship between big data tax administration and corporate bank credit in emerging markets.Our results show that big data tax administration enhances firms’ability to obtain bank loans.Mechanism tests indicate that big data tax administration improves the quality of corporate information disclosure,facilitating access to bank credit loans.We find that big data tax administration improves the corporate financing environment,enhancing the efficiency of resource allocation in the credit market.

关 键 词：Tax Administration with Data Bank Credit Information Quality 

分 类 号：F273.1[经济管理—企业管理] F812.42[经济管理—国民经济] F832.51