数据要素市场化对企业税收遵从水平的影响研究OA

As a key measure of the national strategy to deepen factor market reforms,data factor marketization holds significant importance for enhancing corporate tax compliance and improving the modern tax governance system.Adopting A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2013 to 2023 as research samples,this paper empirically examines the relationship between Data factor marketization and corporate tax compliance.The findings reveal that data factor marketization significantly improves corporate tax compliance,a conclusion that remains valid after a series of robustness tests.Mechanism analysis indicates that data factor marketization enhances corporate tax compliance by alleviating financing constraints,improving governance levels,and reducing operational risks.Heterogeneity analysis shows that the positive effect of data factor marketization on corporate tax compliance is more pronounced in samples characterized by strong tax enforcement intensity and high levels of digitalization.The research conclusions not only confirm the governance effect of data factor marketization,but also provide empirical evidence and policy references for further advancing the national market-oriented reform of data factors.