大数据技术应用能抑制企业避税吗——基于国家级大数据综合试验区的分析

Can Big Data Technology Applications Curb Corporate Tax Avoidance:Analysis Based on National-level Big Data Comprehensive Pilot Zones

基于国家级大数据综合试验区试点政策,利用2013—2022年沪深A股上市公司数据,采用多期DID模型,研究了大数据技术应用对企业避税的影响。研究表明,大数据技术应用显著抑制了企业避税,该结论在经过PSM-DID、替换被解释变量、排除政策干扰等一系列稳健性检验后依然成立;机制分析发现,大数据技术应用有助于提升信息透明度和企业生产效率进而抑制了企业避税。异质性分析表明,大数据技术应用对东部地区和非高科技企业避税抑制效果更为显著。本文的研究结论不仅丰富了企业避税影响因素的相关研究,而且揭示了国家级大数据综合试验区政策所产生的积极治理效应,为后续持续推进大数据技术应用提供理论支持与经验证据。

Based on the pilot policy of national-level big data comprehensive experimental zone,using the data of Shanghai and Shenzhen A-share listed companies from 2013 to 2022,a multi-period DID model is used to study the impact of big data technology application on corporate tax avoidance.The result shows that the application of big data technology significantly inhibits corporate tax avoidance,and this conclusion still holds after a series of robustness tests such as PSM-DID,replacing explanatory variables,and eliminating policy interferences;the mechanism analysis shows that the application of big data technology helps to improve the transparency of information and the efficiency of corporate production to inhibit corporate tax avoidance;the heterogeneity analysis shows that the inhibitory effect of the application of big data technology on tax avoidance is more significant for the eastern region and the non-high-tech enterprises.Heterogeneity analysis shows that the application of big data technology has a more significant inhibiting effect on tax avoidance in the eastern region and non-high-tech enterprises.The findings of this paper not only enrich the research on the influence factors of enterprise tax avoidance,but also reveal the positive governance effect of the national-level big data comprehensive pilot zone policy,which can provide theoretical support and empirical evidence for the subsequent continuous promotion of the application of big data technology.