Does Big Data Tax Collection and Management Matter to Corporate Social Responsibility?

This paper examines the impact of big data tax collection and management on the corporate social responsibility performance of Chinese A-share listed enterprises from 2018 to 2022. The study finds a significant positive correlation between the two factors. The research not only adds to the existing literature on corporate social responsibility and the effects of big data tax policies, but also offers valuable insights into the modernization of tax collection and administration, as well as the improvement of corporate social responsibility performance.