Digital application of tax collection and management: promoting high-quality development of enterprises

With the continuous updating of digital technology, the digital construction of tax revenue has become the core work of the tax department. This paper takes the quasi-natural experiment of the "Golden tax Phase III" project implemented in batches in China as the research scene, based on the data of A-share non-financial listed companies from 2009 to 2021, the difference-in-differences model is used to study the impact of digital upgrading of tax collection and management on the high-quality development of enterprises. It is found that the digital upgrading of tax collection and management has significantly promoted the high-quality development of enterprises, and it is still established in a series of robustness tests; Further analysis found that, the impact is weakened with the improvement of the quality of internal control and the degree of freedom of fiscal decentralization. The above research enriches the relevant literature on the high-quality development of enterprises and provides empirical evidence for evaluating the economic consequences of digital upgrading of tax collection and management.