# Does digital tax enforcement drive corporate digitalization? Evidence from the Golden Tax Project III in China: A pre-registered report

> Research article (Pacific-Basin Finance Journal, 2024) · cited 34× · AI/ML

**Wikidata**: [openalex:W4390501976](https://www.wikidata.org/wiki/openalex:W4390501976)  
**Source**: https://4ort.xyz/entity/does-digital-tax-enforcement-drive-corporate-digitalization-evidence-from-the-golden-tax-project-iii-in-china-a-pre-regi