Under the background of deep integration of digital science and technology,digital economy will become an important force of high-quality development of our economy.Based on the panel data of A-share listed companies from 2013 to 2022,this paper empirically studies the impact of tax burden on cor-porate digital transformation and its mechanism.The research shows that the tax burden reduction can promote the digital transformation level of enterprises and can be transmitted by increasing R&D invest-ment and easing financing constraints.The heterogeneity analysis shows that reducing the tax burden is beneficial to the labor-intensive and technology-intensive enterprises,but not to the resource-intensive and capital-intensive enterprises.At the same time,lower business turnover tax can improve the level of enterprise digital transformation better than lower income tax.
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