The digital tax administration (DTA) and green transformation of heavy polluting Enterprises——Based on the policy effect evaluation of the “Golden Tax Project III”

Under the background of carbon peak and carbon neutrality, it is urgent for heavy polluting enterprises to achieve green transformation. The Digital Tax Administration (DTA) will contribute to the establishment of the digital and green integrated administration mode. This study analyzes the effect of DTA on enterprises’ green transformation, by using the Progressive Difference-in-Differences (DID)Model with the help of the quasi-natural experiment “Golden Tax Project III". The study findings indicate that DTA promotes the green transformation of heavy polluting enterprises by the mechanism of green transformation costs, optimization of enterprise internal governance and conversion efficiency of green achievements. Further analysis shows that DTA exerts a larger influence on environmental transformation from the perspective of corporate diversity such as enterprises with a larger number of managers, the state-owned enterprises, and enterprises with higher pollution levels. Based on the findings, this paper suggests building the tax administration model of digital and green integration to guide enterprises from “passive emission reduction” to “proactive pollution control".