The impact of big data tax administration on corporate ESG—A quasi-natural experiment based on Golden Tax Project Ⅲ  

作　　者：Jingbo Luo Jiayi Xu 

机构地区：[1]School of Management,Lanzhou University,China

出　　处：《China Journal of Accounting Research》2024年第3期89-119,共31页中国会计学刊（英文版）

基　　金：funded by a grant from the National Social Science Foundation of China(No.23BGL095);Professional English language editing support provided by AsiaEdit(asiaedit.com).

摘　　要：Environmental,social and governance(ESG)practices are pivotal to global sustainability yet face challenges.Based on the implementation of Golden Tax Project Ⅲ,we find that big data tax administration decreases corporate ESG performance.Mechanism tests indicate that Golden Tax Project Ⅲ can reduce tax avoidance,cash flow and green innovation,thereby inhibiting ESG through the“taxation effect.”Conversely,the project can reduce agency costs and improve information transparency,thus promoting ESG performance through the“governance effect.”Overall,however,the project inhibits corporate ESG performance.According to further analysis,the negative effect on ESG performance mainly impacts the environmental responsibility(E)element.This paper provides insights relevant to advancing China’s“dual carbon”policy and formulating a“Chinese approach”to global sustainable development.

关 键 词：Big data tax administration Golden Tax ProjectⅢ Corporate ESG performance Tax administration Corporate governance 

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