数字普惠金融与企业纳税遵从——基于企业数字化转型的视角

Digital Inclusive Finance and Tax Compliance:A Perspective from Firm Digital Transformation

基于北京大学发布的“数字普惠金融指数”及2011~2020年地区和企业层面数据,利用双向固定效应模型、双重差分模型、工具变量法、中介效应模型等多种计量模型检验我国数字普惠金融对纳税遵从的影响效果和作用机制。结果表明:数字普惠金融能够显著提高企业的纳税遵从度,且企业数字化转型能够发挥中介效应,该结论在进行一系列稳健性检验后仍然成立;在异质性分析中,该机制在小规模企业、民营企业、中西部企业以及高科技企业中影响效果更加明显。通过建立“数字普惠金融—企业数字化转型—纳税遵从”的理论框架,最终从推动数字普惠金融、建立数据共享平台、促进企业数字化转型三个层面提出政策建议。

Based on the " Digital Inclusive Finance Index" released by Peking University and regional and enterprise-level data from 2011 to 2020,various econometric models such as the two-way fixed effects model,differencein-differences model,instrumental variable approach,and mediation effect model were employed to examine the impact and mechanisms of China′s digital inclusive finance on tax compliance.The results indicate that digital inclusive finance significantly enhances corporate tax compliance,with digital transformation of enterprises playing an intermediary role.This conclusion holds true even after conducting a series of robustness checks.In heterogeneous analysis,this mechanism is more pronounced in small-scale enterprises,private enterprises,enterprises in the central and western regions,and high-tech enterprises.By establishing a theoretical framework of " digital inclusive financedigital transformation-tax compliance," policy recommendations are ultimately proposed from the perspectives of advancing digital inclusive finance,establishing data sharing platforms,and promoting enterprise digital transformation.