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Tax Burden and Enterprise E-Commerce —— Empirical Evidence from World Bank Chinese Enterprise Survey

【Authors】
LU Shiyu, LI Guangqin
【WorkUnit】
Shanghai University of Finance and Economics,
200433; Zhejiang University of Agriculture and Forest, 311800.
【Abstract】

The growth of E-commerce has become a hot topic in practical and academic circles, while literature on how tax burden affects enterprises' decision to choose E-commerce is scarce. Using the survey data of the World Bank Survey of Chinese Enterprises in 2012, this paper applies the Logit、Probit、OLS and IV-Probit models to investigate the impact of the tax burden on enterprises choosing E-commerce and the proportion of online sales. The findings are as follows: (1) The heavier the tax burden, the greater the probability of enterprises choosing E-commerce; (2) By dealing with the endogenous problems under instrumental variables and using subjective tax burden under robust test, the result is still valid; (3) The heavier the tax burden is, the higher the proportion of enterprises choosing online sales. However, this significant influence only occurs under the total tax burden and value added tax burden. In view of this, this study indicates that it is necessary to reduce the tax burden, balance the relationship between online business and offline business sufficiently, as well as strengthen the tax supervision on online business properly, in order to promote the healthy development of E-commerce.
 
JEL:H25, L81

【KeyWords】
Tax Burden, E-commerce, Proportion of Online Sales, Instrumental Variable