Big data tax collection and management and bank credit financing
Author: 
Jia FuAuthors Info & Claims
Pages 60 - 66
Abstract
This paper uses Chinese A-share listed companies from 2011 to 2018 as a research sample to explore the relationship between big data tax collection and corporate bank credit financing. The research results of this paper show that big data tax collection and management has a significant impact on corporate bank credit financing, specifically as follows: big data tax collection and management will promote the increase of bank credit scale, reduce the cost of bank credit financing, and increase the proportion of credit loans; Big data tax collection and management mainly acts on bank credit financing by reducing information asymmetry and agency problems of enterprises.
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Index Terms
- Big data tax collection and management and bank credit financing
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Published In
December 2022
385 pages
ISBN:9781450397438
DOI:10.1145/3582197
Copyright © 2022 ACM.
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Association for Computing Machinery
New York, NY, United States
Publication History
Published: 30 March 2023
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- Research-article
- Research
- Refereed limited
Funding Sources
- The 2021 school level scientific research project the impact of enterprise tax evasion on its bank credit and its mechanism and economic consequences
- The key scientific research platforms and projects of colleges and universities in Guangdong Province Research on the impact of corporate strategy on tax avoidance decision
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ICIT 2022
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