【按语】我院以绿色为底绘就绿色发展，践行“绿水青山就是金山银山”发展理念，奋力打造“两山”理论的理论研究桥头堡，产生了一批高水平且具有社会影响力的研究成果。学院官网建立“成果推介”栏目，以展示我院师生的优秀成果，传播我院师生在生态文明建设和绿色可持续发展等方面的学术观点，为“筑牢生态屏障、推动绿色发展”提供有益借鉴。

作者：陈实等

题名：Digital transformation and tax compliance in Chinese industrial sector

期刊：International Review of Financial Analysis（SSCI，JCR-Q1，中科院一区，ABS 3星，学院标志性期刊）

摘要：This study examines the complex relationship between digital technology adoption and corporate tax compliance from a signaling theory perspective, focusing on the Chinese industrial sector. Using the propensity score matching difference-in-differences method, this study identifies a negative correlation between digital technology adoption and adherence to tax regulations. Although digital tools improve transparency and data accuracy, they also introduce complexities that create greater opportunities for tax evasion. Findings emphasize the need for a favorable signaling environment, characterized by strong regulatory frameworks and clear communication channels, to mitigate these risks and promote compliance. This study argues that the tax system must evolve alongside the digital economy and fully leverage digital tools to enhance tax administration. By examining how technological advancements interact with regulatory practices to shape corporate behavior. Insights presented offer valuable guidance for policymakers seeking to strengthen regulatory frameworks and effectively integrate digital advancements to improve tax compliance. Ultimately, this study provides actionable recommendations for enhancing compliance through the strategic application of digital technology within institutional structures.

作者简介：

陈实，女，讲师，硕士生导师，吉林大学经济学博士。主要研究方向：税收理论与政策。在《福建师范大学学报(哲学社会科学版)》、《International Review of Economics & Finance》、《Amfiteatru Economic》、《Transformations in Business & Economics》等CSSCI和SSCI期刊上发表多篇文章。主持黑龙江省哲学社会科学研究规划项目和中央高校基本科研业务费专项资金。参与国家社科基金一般项目、教育部重大项目、吉林省社科基金重点项目、吉林省科技厅重点项目等多个项目。目前担任“现代林业与碳汇发展经研究中心”智库专家、黑龙江省管理学学会理事、黑龙江省县域经济学会会员。担任多个CSSCI和SSCI期刊匿名审稿人。