企业数字化转型对税收规避的影响--来自中国上市公司的经验证据

The Influence of Enterprise Digital Transformation on Tax Avoidance:Empirical Evidence from Chinese Listed Companies

在数字经济与实体经济深度融合的背景下,数字化转型已成为企业重塑核心竞争力和实现高质量发展的必然要求。本文基于2007―2020年沪深A股主板上市公司数据,研究企业数字化转型对税收规避行为的影响。研究发现,企业数字化转型通过缓解融资约束和提高信息透明度,明显抑制税收规避行为;它对税收规避行为的抑制作用在不同代理成本和媒体关注度的企业中呈现明显的异质性,抑制税收规避行为显著提升了企业价值。本文的研究拓展了对企业数字化转型和税收规避的理论认识,也为政府助力企业数字化转型和提升税务监管能力提供了借鉴。

In the current context of deep integration of digital economy and real economy,digital transformation has become an inevitable requirement for enterprises to reshape core competitiveness and achieve high-quality development.Based on the empirical evidence of Shanghai and Shenzhen A-share main board listed companies from 2007 to 2020,this paper investigates the impact of corporate digital transformation on tax avoidance behavior.This study finds that corporate digital transformation can significantly inhibit tax avoidance by easing financing constraints and increasing information transparency.Further research shows that the inhibitory effect of corporate digital transformation on tax avoidance behavior shows significant heterogeneity across firms with different levels of agency cost and media attention and,meanwhile,corporate digital transformation significantly enhances corporate value by inhibiting tax avoidance behavior.This research not only expands and deepens the theoretical understanding of digital transformation and tax avoidance of enterprises,but also provides reference and inspiration for the government to help enterprises’digital transformation and improve their tax supervision ability.