Big data tax collection and management, executive financial background and corporate strategy

This paper explores the relationship between big data tax collection and management, executive financial background and corporate strategy by using the sample of Chinese A-share listed companies from 2012 to 2021. The paper finds that the executive financial background will promote the increase of the company’s strategic aggressiveness. The implementation of big data tax collection and management will weaken the positive relationship between the executive financial background and the company’s strategic aggressiveness.