Can Big Data Technology Applications Curb Corporate Tax Avoidance:Analysis Based on National-level Big Data Comprehensive Pilot Zones
Based on the pilot policy of national-level big data comprehensive experimental zone,using the data of Shanghai and Shenzhen A-share listed companies from 2013 to 2022,a multi-period DID model is used to study the impact of big data technology application on corporate tax avoidance.The result shows that the application of big data technology significantly inhibits corporate tax avoid-ance,and this conclusion still holds after a series of robustness tests such as PSM-DID,replacing explanatory variables,and eliminating policy interferences;the mechanism analysis shows that the application of big data technology helps to improve the transparency of information and the efficiency of corporate production to inhibit corporate tax avoidance;the heterogeneity analysis shows that the inhibitory effect of the application of big data technology on tax avoidance is more significant for the eastern region and the non-high-tech enterprises.Heterogeneity analysis shows that the application of big data technology has a more significant inhibiting effect on tax avoidance in the eastern region and non-high-tech enterprises.The findings of this paper not only enrich the re-search on the influence factors of enterprise tax avoidance,but also reveal the positive governance effect of the national-level big data comprehensive pilot zone policy,which can provide theoretical support and empirical evidence for the subsequent continuous promotion of the application of big da-ta technology.
Big Data TechnologyCorporate Tax AvoidanceInformation TransparencyCorporate ProductivityMulti-period DID
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