Author(s)

Defa Cai ¹, Fengshi Han ¹, Xiaoxiao Yu ¹

Affiliation(s)

¹ School of Public Finance and Administration, Harbin University of Commerce, Harbin, China

Corresponding Author

Fengshi Han

ABSTRACT

Using the fixed effect model as an empirical analysis model, this paper selected 246 listed companies in Jiangsu Province from 2019 to 2022 as samples to analyze the impact of tax incentives on digital economy enterprises. The results show that expanding the benefit range of tax incentives and implementing differentiated tax incentives are the intermediary channels affecting the development of digital economy enterprises.

KEYWORDS

Digital economy; Data elements; Tax incentive

CITE THIS PAPER

Defa Cai, Fengshi Han, Xiaoxiao Yu, An empirical analysis of the impact of tax incentive policies on digital economy—The data of listed companies in Jiangsu Province are taken as samples. Accounting, Auditing and Finance (2024) Vol. 5: 125-130. DOI: http://dx.doi.org/10.23977/accaf.2024.050216.

REFERENCES

[1] Cheng Qiongwen, Ding Hongyi. Research on the impact of tax incentives on the digital transformation of resource-based enterprises [J]. Journal of Management, 2022, 19 (08): 1125-1133. 
[2] Zhang Jianwei. Study on the impact of tax incentives on Enterprises' Digital transformation [J]. Friends of Accounting, 2023, (03): 34-40. 
[3] Yu Xiaoxiang, Wang Chao, Chen Lei. Government subsidy, industrial chain coordination and enterprise digitization [J]. Economic Management, 2022, 44 (05): 63-82. 
[4] Ding Fangfei, Xie Haoxiang. Can fiscal and tax policies encourage high-quality innovation? -- Evidence from GEM listed companies [J]. Theory and Practice of Finance and Economics. 2021, 42 (04): 74-81. 

Sponsors, Associates, and Links

---

• Information Systems and Economics
  
  
• Industrial Engineering and Innovation Management
  
  
• Tourism Management and Technology Economy
  
  
• Journal of Computational and Financial Econometrics
  
  
• Financial Engineering and Risk Management
  
  
• Accounting and Corporate Management
  
  
• Social Security and Administration Management
  
  
• Population, Resources & Environmental Economics
  
  
• Statistics & Quantitative Economics
  
  
• Agricultural & Forestry Economics and Management
  
  
• Social Medicine and Health Management
  
  
• Land Resource Management
  
  
• Information, Library and Archival Science
  
  
• Journal of Human Resource Development
  
  
• Manufacturing and Service Operations Management
  
  
• Operational Research and Cybernetics