数字化转型能否抑制企业避税?——来自上市公司的经验证据  

Can the Digital Transition Restrain Corporate Tax Avoidance?--Empirical Evidence from Listed Companies

作　　者：马永军 聂耀辉 MA Yongjun;NIE Yaohui(College of Economics and Trade,Hunan University of Technology,Zhuzhou 412000,China)

机构地区：[1]湖南工业大学经济与贸易学院,湖南株洲412000

出　　处：《东莞理工学院学报》2024年第2期107-114,共8页Journal of Dongguan University of Technology

基　　金：国家社科基金青年项目“政府补贴机制调整与中国战略性新兴产业绩效提升研究”(17CGL009);湖南省自然科学基金面上项目“产业链升级视角下湖南省装备制造业服务化转型的绩效与路径研究”(2021JJ30224);湖南省教育厅科学研究项目“新阶段服务化驱动中国制造业价值链攀升的机制与对策研究”(21B0541)。

摘　　要：数字经济时代,数字化转型对企业避税活动具有重要影响。利用2010—2020年中国上市公司的样本数据,探究数字化转型对企业避税活动的影响,及其作用机制和经济后果,研究发现:数字化转型可以显著抑制企业避税活动,并经过一系列稳健性检验后,结果依然显著。数字化转型可以提高企业的现金持有量,缓解企业的解融资约束,提高企业内部控制质量进而抑制企业避税活动。数字化转型对企业避税活动的抑制作用在处于高行业竞争程度的企业中更加显著。进一步研究发现,数字化转型可以抑制企业避税活动来提高企业价值。研究结果为全面理解数字化转型与企业避税活动之间的关系,促进企业高质量发展提供了重要的经验证据。In the era of big data,digital transformation has a significant impact on corporate tax avoidance behavior.Based on the data of Chinese listed companies from 2010 to 2020,we empirically examine the impact mechanism of digital transformation on corporate tax avoidance and its economic consequences,and find that digital transformation can significantly reduce corporate tax avoidance activities,and the results remain significant after a series of robustness tests.Digital transformation inhibits corporate tax avoidance activities by increasing corporate cash holdings,alleviating financing constraints,and improving the quality of internal controls.The inhibitory effect of digital transformation on corporate tax avoidance activities is more significant in the sample of high industry competition and high-tech firms.Further study finds that digital transformation can increase firm value by reducing corporate tax avoidance activities.The findings provide important empirical support for a comprehensive understanding of the relationship between digital transformation and corporate tax.

关 键 词：数字化转型 避税活动 融资约束 内部控制 现金持有量 

分 类 号：F275[经济管理—企业管理]