Government social media and corporate tax avoidance
With the advent of the new media era, government social media have become an important paradigm for social governance. We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ operation of government social media, the lower the degree of local enterprises’ tax...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Elsevier
2023-06-01
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| Series: | China Journal of Accounting Research |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S175530912300014X |
| _version_ | 1797833135924183040 |
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| author | Qi Jiang Yanli Chen Tianjun Sun |
| author_facet | Qi Jiang Yanli Chen Tianjun Sun |
| author_sort | Qi Jiang |
| collection | DOAJ |
| description | With the advent of the new media era, government social media have become an important paradigm for social governance. We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ operation of government social media, the lower the degree of local enterprises’ tax avoidance, which works through reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance. Moreover, government social media play a substitution effect on tax enforcement and administration. We also find that government social media should focus on strengthening its official, formal and professional characteristics. Given the significant recent changes in how enterprises handle taxation, the proportion of information that taxation bureaus post on system operation should be appropriately increased. |
| first_indexed | 2024-04-09T14:19:48Z |
| format | Article |
| id | doaj.art-a0443163e87e4e3c913711c08980fbcc |
| institution | Directory Open Access Journal |
| issn | 1755-3091 |
| language | English |
| last_indexed | 2024-04-09T14:19:48Z |
| publishDate | 2023-06-01 |
| publisher | Elsevier |
| record_format | Article |
| series | China Journal of Accounting Research |
| spelling | doaj.art-a0443163e87e4e3c913711c08980fbcc2023-05-05T04:40:12ZengElsevierChina Journal of Accounting Research1755-30912023-06-01162100304Government social media and corporate tax avoidanceQi Jiang0Yanli Chen1Tianjun Sun2School of Accounting, China Internal Control Research Center, Dongbei University of Finance and Economics, Dalian, ChinaSchool of Accounting, China Internal Control Research Center, Dongbei University of Finance and Economics, Dalian, ChinaCorresponding author at: Mailing Address: Dongbei University of Finance and Economics, Jianshan Street 217, Shahekou District, Dalian 116025, China.; School of Accounting, China Internal Control Research Center, Dongbei University of Finance and Economics, Dalian, ChinaWith the advent of the new media era, government social media have become an important paradigm for social governance. We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ operation of government social media, the lower the degree of local enterprises’ tax avoidance, which works through reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance. Moreover, government social media play a substitution effect on tax enforcement and administration. We also find that government social media should focus on strengthening its official, formal and professional characteristics. Given the significant recent changes in how enterprises handle taxation, the proportion of information that taxation bureaus post on system operation should be appropriately increased.http://www.sciencedirect.com/science/article/pii/S175530912300014XGovernment social mediaCorporate tax avoidanceSina WeiboTax governance |
| spellingShingle | Qi Jiang Yanli Chen Tianjun Sun Government social media and corporate tax avoidance China Journal of Accounting Research Government social media Corporate tax avoidance Sina Weibo Tax governance |
| title | Government social media and corporate tax avoidance |
| title_full | Government social media and corporate tax avoidance |
| title_fullStr | Government social media and corporate tax avoidance |
| title_full_unstemmed | Government social media and corporate tax avoidance |
| title_short | Government social media and corporate tax avoidance |
| title_sort | government social media and corporate tax avoidance |
| topic | Government social media Corporate tax avoidance Sina Weibo Tax governance |
| url | http://www.sciencedirect.com/science/article/pii/S175530912300014X |
| work_keys_str_mv | AT qijiang governmentsocialmediaandcorporatetaxavoidance AT yanlichen governmentsocialmediaandcorporatetaxavoidance AT tianjunsun governmentsocialmediaandcorporatetaxavoidance |