大数据技术、审计质量与企业税收规避

Big data technology,audit quality,and corporate tax avoidance

在信息技术飞速发展的背景下,大数据技术不可避免地对企业税收规避产生了些许影响,文章研究了大数据技术、审计质量与企业税收规避之间的影响关系。实证结果表明,大数据技术对企业税收规避具有一定的抑制作用,且在聘请非四大事务所进行审计的企业中,该抑制作用更强。监管部门应着力于推动大数据技术在企业中的应用,以达到加强监管和提高信息化水平的双赢效果。

With the rapid development of information technology,big data technology inevitably has some impact on corporate tax avoidance.This article studies the relationship between big data technology,audit quality,and corporate tax avoidance.The empirical results indicate that big data technology has a certain inhibitory effect on corporate tax avoidance,and this inhibitory effect is stronger in the enterprises that hire non-Big Four firms for auditing.Regulatory authorities should focus on promoting the application of big data technology in enterprises to achieve a win-win effect of strengthening supervision and improving the level of informatization.