Study on the Influence of Big Data Tax Collection and Administration on the Stickiness of Corporate Tax Burden

Abstract

This paper studies the impact of the application of big data in tax collection and management on the stickiness of enterprise tax burden. By analyzing the existing literature, this paper discusses the advantages of big data in the field of tax revenue and its influence on the stickiness of enterprise tax burden. It is found that big data tax collection and management can improve the efficiency of tax management, reduce tax evasion of enterprises, and then reduce the stickiness of corporate tax burden, and promote the fairness and transparency of the tax system. Finally, this paper puts forward suggestions on improving big data tax collection and management in many aspects, so that big data tax collection and management can better reduce the stickiness of corporate tax burden.