税收负担如何影响企业高质量发展：基于企业数字化转型的调节效应

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Abstract In the context of the transformation of China's endogenous economic growth dynamics, taxation, as an important institutional arrangement for the government to guide the direction of enterprise development, is a key force in the transformation of enterprises to high-quality development. Based on the data of A-share listed companies in China from 2012 to 2021, we have explored the impact of tax burden on the high-quality development of enterprises. The results show that there is an inverted U-shaped relationship between tax burden and high-quality development of enterprises, and the digital transformation of enterprises negatively adjusts the relationship and shifts the inflection point to the left. Concretely speaking, before reaching the optimal critical value, the tax burden has a catalytic effect on the high-quality development of enterprises, and the digital transformation can strengthen the feed-back effect and incentive effect of the tax burden on the high-quality development of enterprises. When the tax burden exceeds the reasonable range appropriate to the high-quality development of enterprises, raising the tax burden will hinder the high-quality development of enterprises. At this time, digital transformation will aggravate the resource constraints caused by excessive tax burden, weaken the risk tolerance of enterprises, enhance the concealment of irregularities, and strengthen the inhibiting effect of tax burden on the high-quality development of enterprises. Further, the impact of tax burden on enterprise quality development varies across dimensions, with the inverted “U” shape relationship being more pronounced in green development, shared development and risk prevention and control. In addition, the inverted U-shaped relationship between tax burden and enterprise quality development is supported in all industries, while the inflection point of emerging dominant industries will appear earlier.

Key words： tax burden high quality development of enterprises enterprise digital transformation emerging dominant industries green development

Received: 12 April 2023

PACS:

F812.42

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	Articles by authors
	GUO Ji-tao
	LUO Geng-yan

Cite this article:

GUO Ji-tao,LUO Geng-yan. How Does the Tax Burden Affect the High-quality Development of Enterprises: Based on the Moderating Effect of the Enterprise Digital Transformation[J]. , 2023, 40(4): 65-75.

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https://xb.szu.edu.cn/EN/ OR https://xb.szu.edu.cn/EN/Y2023/V40/I4/65

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