Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/338461 
Erscheinungsjahr: 
2021
Quellenangabe: 
[Journal:] China Journal of Accounting Studies (CJAS) [ISSN:] 2169-7221 [Volume:] 9 [Issue:] 4 [Year:] 2021 [Pages:] 526-548
Verlag: 
Taylor & Francis, Abingdon
Zusammenfassung: 
Using the implementation of "Golden Tax Phase III" as a quasi-natural experiment, we take the difference-in-differences (DID) method to examine how changes in taxation technology affect firm donations. Specifically, "Golden Tax Phase III" has reduced the donation level of private enterprises (-21.6%). Moreover, the treatment effect is particularly pronounced in regions with low taxation capacity and enterprises with high tax avoidance. Additional tests show that enhanced tax enforcement decreases rent-seeking donations rather than squeezes out market-oriented donations, and the reduction of donations is not due to the deterioration of cash flow capacity. Overall, these results suggest that the improvement of taxation technology will restrict rent-seeking behaviour and regulate the corporate social responsibility activities of the enterprises. This study not only enriches the relevant research on tax enforcement and corporate social responsibility but also emphasises the significant impact of information infrastructure construction.
Schlagwörter: 
"Golden Tax Phase III" project
corporate donation
corporate social responsibility
implicit contract
Tax enforcement
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