Research on the Impact of Big Data Tax Collection and Management on Enterprise Innovation

This paper uses Chinese A-share listed companies from 2011 to 2018 as a research sample to explore the relationship between big data tax collection and management and enterprise innovation. The research results of this paper show that big data tax collection and management can significantly promote the technological innovation behavior of enterprises; Big data tax collection and management mainly promotes the technological innovation of enterprises by reducing the financialization of enterprises, and this effect is more significant in enterprises with higher agency costs. The results not only enrich the relevant research on the microeconomic consequences of big data tax collection and management, but also provide a new perspective for promoting enterprise innovation, and has a certain theoretical contribution.