数字化转型对公司税收遵从的影响研究  

The Impact of Digital Transformation on Corporate Tax Compliance

作　　者：伍伦[1] Wu Lun(School of Accounting,Southwestern University of Finance and Economics,Chengdu 611130,China)

机构地区：[1]西南财经大学会计学院,四川成都611130

出　　处：《外国经济与管理》2023年第8期17-33,50,共18页Foreign Economics & Management

基　　金：国家自然科学基金面上项目(72272123);国家自然科学基金面上项目(71672152);国家自然科学基金重点国际合作研究项目(72010107001)。

摘　　要：数字化转型是国家数字化战略的重要建设内容。本文以我国A股2010—2021年上市公司为研究样本,基于COM-B行为决策理论考察了数字化转型对公司税收遵从的影响。研究结果显示:数字化转型显著提升了公司税收遵从水平,该结果在经过内生性、稳健性测试后仍然成立。影响渠道研究表明,数字化转型主要通过提高信息透明度和信息传递效率(信息渠道)、增强内部控制有效性(治理渠道)、提升现金流水平和融资能力(资源渠道)促进公司税收遵从。异质性检验发现,在外部审计质量低、高管权力大和银行竞争度低的情境下,数字化转型对公司税收遵从的正向影响更明显。拓展性研究发现,良好的数字金融环境和强有力的税收征管是数字化转型提升公司税收遵从的重要外部条件。研究结论对加强数字基础设施建设、提升国家税收资源配置、改善收入分配、推动实现共同富裕目标具有启示意义。Promoting the digital transformation of enterprises is an important method and foothold to realize the development of the digital economy.For enterprises,digital transformation not only changes the information environment and subverts the traditional governance model,but also has a profound impact on their behavior and decision-making.Existing studies affirm the positive effect of digital transformation from the perspective of promoting the quality and efficiency of real enterprises and high-quality economic development,while few literatures pay attention to whether digital transformation can play a role in improving income distribution.In view of this,this paper attempts to provide an answer from the perspective of corporate taxation,which is an important source of national tax revenue.Tax evasion by enterprises not only affects the normal tax order and inhibits the regulation function of tax on national income distribution,but also hinders the realization of the goal of common prosperity.Therefore,studying the economic consequences of digital transformation from the perspective of corporate taxation will help to reveal the effectiveness of digital transformation in promoting the fair distribution of national income and promoting the realization of common prosperity.Based on the annual report of Chinese A-share listed companies from 2010 to 2021,this paper uses the COM-B behavior decision theory to study the impact of digital transformation on corporate tax compliance.The results show that:First,digital transformation significantly improves corporate tax compliance.Second,digital transformation can restrain the ability of tax aggressiveness by improving information transparency and information transmission efficiency(information channel),reduce the opportunity for tax aggressiveness by enhancing the effectiveness of internal control(governance channel),reduce the motivation of tax aggressiveness by improving the level of cash flow and financing ability(resource channel),and then promote corporate tax compliance.

关 键 词：数字化转型 税收遵从 COM-B 信息不对称 内部控制 资金压力 

分 类 号：F270[经济管理—企业管理]