企业数字化转型缘何增加了征税难度——来自中国上市公司避税活动的证据  

Why does Enterprise Digital Transformation Increase the Difficulties of Taxation——Evidence from the Tax Avoidance Activities of Chinese Listed Enterprises

作　　者：陈凯[1] 杨亚平[1] CHEN Kai;YANG Ya-ping(School of Economics,Jinan University,Guangzhou 510632,China)

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《山西财经大学学报》2023年第12期111-122,共12页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金面上项目(72273051,71773040)。

摘　　要：数字经济新业态正对传统税收征管模式造成挑战,在此背景下研究数字化转型对企业避税行为的影响。结果显示,数字化转型加剧了企业的避税活动。机制分析显示,数字化转型通过帮助企业进行跨区域关联交易和增加企业信息不透明度导致了税收规避活动增多。异质性分析显示,在媒体关注度较高、内部控制质量较好、会计信息可比程度较高的企业中,数字化转型引致的避税效应较小。进一步研究发现,税收征管数字化是抑制企业利用数字技术避税的有效渠道。研究结论为政府部门完善数字经济税收征管体系、抑制企业避税行为提供了理论和实证参考。The new format of digital economy has formed a challenge to the traditional mode of tax collection and management.In this context,this paper studied the impact of digital transformation on enterprise tax avoidance.The results showed that,digital transformation has filed enterprises'tax avoidance activities.Mechanism analysis revealed that,the promoting channels here were conducting cross-regional related transactions and increasing enterprises'information opacity.Heterogeneity analysis showed that,the tax avoidance effect of digital transformation was smaller in the enterprises having a larger amount of media attention,better internal control quality,and higher accounting information comparability.Further studies found that,the digitalization of tax collection and management was an effective channel to restrain enterprises from using digital technology to avoid taxes.The research conclusions of this paper have provided theoretical and empirical references for government departments to improve the tax collection and management system of digital economy,and to restrain enterprises'tax avoidance behaviors.

关 键 词：数字化转型 企业避税 跨区域关联交易 信息不透明度 税收征管数字化 

分 类 号：F81[经济管理—财政学] F49