College of Business Administration, Capital University of Economics and Business, Beijing, China.
PLoS One. 2024 Sep 18;19(9):e0310241. doi: 10.1371/journal.pone.0310241. eCollection 2024.
Promoting the seamless integration of the digital economy with the real economy, mitigating the adverse impacts of widespread corporate tax avoidance, and optimizing tax governance are critical imperatives in the era of digital economy. This study examines all A-share listed companies from 2007 to 2022 as research samples. It utilizes multiple perspectives including signal theory, information asymmetry theory, and the T-O-E (Technology-Organisation-Environment) framework to investigate the primary impacts of digital transformation on corporate tax avoidance, along with the intermediate mechanisms and foundational conditions that influence its effectiveness. After conducting both theoretical and empirical analyses, this paper presents the following conclusions. (1) The implementation of digital transformation significantly reduces corporate tax avoidance, a conclusion supported by rigorous robustness tests. Moreover, digital transformation enhances corporate productivity through the suppression of tax avoidance. (2) Digital transformation diminishes corporate tax avoidance through enhanced innovation and efficiency in resource allocation (technology level), improved quality of internal controls (organization level), and decreased industry competition (environment level). (3) The impact of digital transformation in reducing tax avoidance is significantly greater for enterprises in their growth phase, experiencing lower financing constraints, particularly those situated in the central and western regions. (4) Lower business risk is essential for maximizing the effectiveness of digital transformation and reducing corporate tax avoidance. This is crucial for governments seeking to improve tax administration, guide market and regional development, and enhance the impact of corporate digital transformation on mitigating tax avoidance.
推动数字经济与实体经济的无缝融合，减轻广泛的企业避税的不利影响，优化税收治理，是数字经济时代的关键任务。本研究以 2007 年至 2022 年的所有 A 股上市公司为研究样本，运用信号理论、信息不对称理论和 T-O-E（技术-组织-环境）框架等多个视角，探讨了数字化转型对企业避税的主要影响，以及影响其有效性的中间机制和基础条件。通过理论和实证分析，本文得出以下结论：（1）数字化转型的实施显著降低了企业避税，这一结论通过严格的稳健性测试得到了支持。此外，数字化转型通过抑制避税来提高企业的生产力。（2）数字化转型通过提高技术水平的创新和资源配置效率、提高组织水平的内部控制质量以及降低环境水平的行业竞争，减少了企业避税。（3）数字化转型在降低避税方面的影响对于处于成长阶段、面临较低融资约束的企业，特别是位于中部和西部地区的企业更大。（4）降低商业风险对于最大化数字化转型的有效性和减少企业避税至关重要。这对于政府寻求改善税收管理、引导市场和区域发展以及提高企业数字化转型对减轻避税的影响至关重要。
