Digital Transformation and Corporate Tax Evasion:From the Perspective of Financing Constraints
Based on the data of A-share listed companies from 2008 to 2021,this paper empirically stud-ies 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 transforma-tion reduces the degree of corporate tax avoidance;Digital transformation alleviates financing con-straints,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 discus-sion on the economic consequences of digital transformation,enrich the research on the influencing fac-tors 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.
Digital TransformationThe Degree of Corporate tax AvoidanceFinancing Constraints
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