数字化转型与企业税收规避程度——基于融资约束视角  

Digital Transformation and Corporate Tax Evasion:From the Perspective of Financing Constraints

作　　者：杜永奎 赵佳玢 Du Yongkui;Zhao Jiabin(School of Economics,Gansu University of Political Science and Law,Lanzhou 730000,China)

机构地区：[1]甘肃政法大学经济学院,甘肃兰州730000

出　　处：《科技创业月刊》2024年第10期117-126,共10页Journal of Entrepreneurship in Science & Technology

摘　　要：基于2008-2021年A股上市公司数据,实证研究数字化转型对企业避税程度的影响,以及融资约束在两者之间的作用机制。研究发现:数字化转型与企业避税程度呈显著负相关关系,即数字化转型降低了企业避税程度;数字化转型缓解了融资约束,进而降低了企业避税程度;数字化转型对企业避税程度的抑制作用在规模较小、市场化程度较高以及国有企业中更明显。研究结论拓展了对数字化转型经济后果的讨论,丰富了企业避税程度影响因素的研究,为政府助力企业数字化转型以及税务部门从融资约束视角制定相关税收政策提供了建议。Based on the data of A-share listed companies from 2008 to 2021,this paper empirically studies the impact of digital transformation on the degree of corporate tax avoidance,and the mechanism of financing constraints between the two.The results show that:there is a significant negative correlation between digital transformation and the degree of corporate tax avoidance,that is,digital transformation reduces the degree of corporate tax avoidance;Digital transformation alleviates financing constraints,thereby reducing the degree of tax avoidance of enterprises;The inhibition effect of digital transformation on the degree of tax avoidance of enterprises is more obvious in smaller scale,higher degree of marketization and state-owned enterprises.The conclusions of this study expand the discussion on the economic consequences of digital transformation,enrich the research on the influencing factors of corporate tax avoidance,and provide suggestions for the government to help enterprises digitally transform and the tax authorities to formulate relevant tax policies from the perspective of financing constraints.

关 键 词：数字化转型 企业避税程度 融资约束 

分 类 号：F812.42[经济管理—财政学] F832.51