Author(s)

Chao Wang

Corresponding Author

Chao Wang

Abstract

With the development of digital economy, the financial sharing model is more and more widely used in enterprises, and its impact on corporate tax compliance has attracted much attention. The purpose of this paper is to deeply explore the influence mechanism of financial sharing model on corporate tax compliance under the background of digital economy. By using the methods of literature research and theoretical analysis, this paper analyzes the influence dimension of financial sharing mode on enterprise tax compliance from the aspects of data, process, personnel and organization, and further expounds the mechanism of technology empowerment, collaborative integration and standardization promotion. It is found that the financial sharing model significantly affects the tax compliance of enterprises by improving the quality of tax data, optimizing processes and strengthening departmental cooperation. It is concluded that enterprises should make full use of the advantages of financial sharing mode and improve tax compliance management to meet the development needs of the digital economy era and enhance the overall competitiveness of enterprises while ensuring tax compliance.

Keywords

Digital Economy; Financial Sharing Mode; Corporate Tax Compliance; Influence Mechanism; Tax Risk Management