摘要
本文以2007—2021年A股上市公司为样本,实证检验了数字化转型对企业税收规避的影响及其作用机理。研究表明:数字化转型能够显著抑制税收规避行为,在经过一系列稳健性检验后依旧成立,且降低融资约束程度具有部分中介作用。异质性分析发现,就非高新技术企业以及东部地区企业而言,数字化转型对税收规避行为的抑制作用更为显著。本文的研究为上市公司利用数字化转型缓解融资约束程度来抑制企业税收规避行为提供了微观证据,且为政府出台数字化转型政策和税务监管机构进行监管提供了参考。
Digital transformation has become a hot spot in the development of modern social economy in our country,speeding up the digital transformation of enterprises is the only way to achieve high-quality development of social economy under the new development pattern.Based on the sample of A-share listed companies from 2007 to 2021,this paper empirically tests the impact of digital transformation on corporate tax evasion and its mechanism.The research shows that the digital transformation can significantly inhibit tax evasion,which is still valid after a series of robustness tests;in addition,digital transformation can significantly curb tax evasion by reducing the degree of financing constraints,and reducing the degree of financing constraints has a partial intermediary role.The heterogeneity analysis found that for non high-tech enterprises and enterprises in the eastern region,digital transformation has a more significant inhibition on tax evasion.This study provides micro evidence for listed companies to use digital transformation to ease financing constraints to curb corporate tax evasion,it also provides a reference for the government to introduce the digital transformation policy and the tax regulatory agencies.
作者
李丽
刘慧芳
Li Li;Liu Huifang(School of Economics and Management,Yan’an University,Yan’an 716000,China)
出处
《煤炭经济研究》
2023年第2期74-85,共12页
Coal Economic Research
基金
陕西省社会科学基金项目(2019D006)
延安大学重点课题(YDZ2019-02)
关键词
数字化转型
融资约束
税收规避行为
信息不对称
digital transformation
financing constraints
tax evasion
information asymmetry
作者简介
李丽(1972-),女,陕西榆林人,教授,硕士生导师,主要研究方向为区域经济、财务管理。E-mail:1904415253
