税收征管数字化、数字化转型与企业避税  

Digitalization of Tax Collection and Administration,Digital Transformation and Corporate Tax Avoidance

作　　者：付瑶 FU Yao(School of Economics,Beijing Technology and Business University,Beijing 100048,China)

机构地区：[1]北京工商大学经济学院,北京100048

出　　处：《商业观察》2025年第8期28-32,共5页BUSINESS OBSERVATION

摘　　要：基于2011—2017年我国沪深A股上市公司数据,实证分析了税收征管数字化对企业避税行为的影响。研究发现,税收征管数字化显著抑制了企业避税行为。此外,调节效应分析表明,企业数字化转型程度削弱了税收征管数字化对企业避税的抑制作用。进一步的异质性分析结果表明,在企业内部控制质量较高的情况下,税收征管数字化对企业避税行为的抑制作用更加显著。研究结论为数字经济时代下税收征管体系建设和管控企业避税行为提供了重要的经验证据。Based on the data of Shanghai and Shenzhen A-share listed companies from 2011 to 2017,this paper empirically examines the impact of digitalization of tax collection and administration on corporate tax avoidance.The study reveals a significant inhibitory effect of digitalization of tax collection and administration on corporate tax avoidance.Furthermore,the analysis of adjustment effects demonstrates that the extent of enterprise digital transformation weakens the aforementioned inhibitory effect.Additionally,heterogeneity analysis results indicate that when enterprises have high-quality internal control systems,digitalization of tax collection and administration has a more pronounced inhibitory effect on their tax avoidance behavior.These research findings provide crucial empirical evidence for the construction of tax collection and administration systems and controlling corporate tax avoidance in the era of digital economy.

关 键 词：税收征管 数字化转型 企业避税 

分 类 号：F270.7[经济管理—企业管理]