Does big data tax administration expand bank credit loans?

IF 1.9 Q2 BUSINESS, FINANCE China Journal of Accounting Research Pub Date : 2024-07-10 DOI:10.1016/j.cjar.2024.100374
Xinwu Li, Zixi Ling, Zhe Li, Liyi Zhu
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Abstract

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.

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大数据税收管理能否扩大银行信用贷款?
大数据技术在全球税收管理中的应用日益广泛。近年来,中国利用大数据系统进行税收管理的技术日趋成熟。通过对中国各省大数据税收管理最早实施时间的网络搜刮数据收集,我们探讨了新兴市场中大数据税收管理与企业银行信贷之间的关系。结果表明,大数据税收征管提高了企业获得银行贷款的能力。机制测试表明,大数据税收征管提高了企业信息披露的质量,促进了企业获得银行信用贷款。我们发现,大数据税收管理改善了企业融资环境,提高了信贷市场的资源配置效率。
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来源期刊
CiteScore
4.70
自引率
0.00%
发文量
295
审稿时长
15 weeks
期刊介绍: The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting, corporate finance, auditing and corporate governance in the Greater China region, countries related to the Belt and Road Initiative, and other emerging and developed markets. The Journal encourages the applications of economic and sociological theories to analyze and explain accounting issues within the legal and institutional framework, and to explore accounting issues under different capital markets accurately and succinctly. The published research articles of the Journal will enable scholars to extract relevant issues about accounting, corporate finance, auditing and corporate governance related to the capital markets and institutional environment.
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