Abstract: Based on the quasi-natural experiment of"Golden Tax Phase III" project,this paper studies the effect and mechanism of the digitalization of tax collection and administration on the level of enterprise risk-taking.The results show that the digitalization of tax collection and administration significantly improves the level of risk-taking by alleviating the short-sighted tendency of administration and improving the information quality of enterprises.Further analysis shows that the effect on corporate risk-taking is more significant in private enterprises,small-scale enterprises,and enterprises with lower audit quality and less attention from analysts.Government departments should continue to promote the construction of tax information,and further improve the data integration ability of big data tax collection and administration,while enterprises should improve internal and external governance mechanisms in order to give full play to the accurate governance effect of the digitalization of tax collection and administration.

Key words: digitization, tax collection andadministration, risk-taking, quasi-natural experiment