Analyzing the Performance of a Software and IT Growth with Special Reference to India

Rahman, Molla Ramizur

doi:10.1007/978-81-322-2757-1_58

Cited by 5 publications

(3 citation statements)

References 4 publications

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“…This shows that the implementation of the Golden Tax Phase III project has enhanced the strength and efficiency of tax collection and administration, curbing the scope for tax avoidance by enterprises, which in turn increases their tax burden. Column (3) shows that the correlation coefficient between corporate tax burden (Tax) and ESG performance (ESG) is −0.9610 and is significant at the 1% level. This is because increased corporate tax burdens lead to reduced free cash flow, which reduces firms' ESG performance by inhibiting the willingness of companies to make costly investments to improve their ESG performance.…”

Section: Analysis Of Mediating Effectmentioning

confidence: 99%

“…The extent of firms' tax avoidance depends on the strength and efficiency of tax collection and administration, which in turn depends on improving the infrastructure of the tax collection system. Rahman found that effective use of computer software can enhance management efficiency with a reduced workforce [3]; in recent years, Golden Tax Project III, implemented by the Chinese government, has improved tax administration system infrastructure by applying information technology such as big data and cloud computing. Golden Tax Project III enhanced tax administration and reduced opportunities for tax avoidance, thus increasing the tax and cost burden on firms [4][5][6].…”

Section: Introductionmentioning

confidence: 99%

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Impact of Tax Administration on ESG Performance—A Quasi-Natural Experiment Based on China’s Golden Tax Project III

Ling

Zhang

2023

Sustainability

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With the growing importance of sustainable development, ESG is receiving attention from governments, firms, and investors. This study uses the reform of China’s tax inspection system—Golden Tax Project III—as a quasi-natural experiment to examine the impact of the enhanced tax administration on firms’ ESG performance with a sample of Chinese A-share listed companies from 2008 to 2020. The findings, which were identified via a time-varying difference-in-differences (time-varying DID) approach, indicate that Golden Tax Project III significantly reduces firms’ ESG performance and has the most significant impact on the environmental dimension and the minor impact on the social dimension. The negative impact of Golden Tax Project III on ESG performance is more substantial among non-state firms and firms in regions with higher levels of marketization than other firms. The mechanism test shows that Golden Tax Project III negatively affects ESG performance by increasing the tax burden on firms. The moderating effect test shows that tax incentives can effectively mitigate the dampening effect of strengthened tax administration on ESG performance. This study enriches the literature on the factors influencing firms’ ESG performance to a certain extent; it helps the government use taxation policies to inspire firms to improve ESG performance, contributing to sustainable development.

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Section: Analysis Of Mediating Effectmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Impact of Tax Administration on ESG Performance—A Quasi-Natural Experiment Based on China’s Golden Tax Project III

Ling

Zhang

2023

Sustainability

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“…They find that the shadow return on equity could result in less efficiency of Chinese banks [35]. Rahman, M. R. uses the Indian industry as a case to study the effectiveness of management [36].…”

Section: Literature Reviewmentioning

confidence: 99%

Bank behavior due to a buildup in Chinese nonperforming loans

Xie,

Ye,

Guo

2023

PLoS ONE

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We study 33 Chinese banks from December 2009 to December 2020 to examine the moral hazard behavior of Chinese banks from the perspective of nonperforming loans (NPLs). The results show that banks with low returns are more likely to engage in risk-taking behavior and have a high number of NPLs. The government could adopt regulations that would help joint stock banks to be more prudential and encourage city and rural banks to take more risks.

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Mathematical Study for Reduction of Variables in Karnaugh Map

Rahman

2017

Smart Computing and Informatics

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Analyzing the Performance of a Software and IT Growth with Special Reference to India

Cited by 5 publications

References 4 publications

Impact of Tax Administration on ESG Performance—A Quasi-Natural Experiment Based on China’s Golden Tax Project III

Impact of Tax Administration on ESG Performance—A Quasi-Natural Experiment Based on China’s Golden Tax Project III

Bank behavior due to a buildup in Chinese nonperforming loans

Mathematical Study for Reduction of Variables in Karnaugh Map

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