Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies

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成果类型：

期刊论文

作者：

Guo, Tiantian;Chen, Hailin;Zhou, Xiao;Ai, Shanru;Wang, Siyao

通讯作者：

Chen, HL

作者机构：

[Guo, Tiantian] Wuhan Polytech Univ, Key Res Inst Humanities & Social Sci Hubei Prov, Food Safety Res Ctr, Wuhan 430048, Peoples R China.

[Guo, Tiantian] Wuhan Polytech Univ, Sch Management, Wuhan 430048, Peoples R China.

[Chen, Hailin] Guangdong Univ Foreign Studies, Sch Econ & Trade, Guangzhou 510006, Peoples R China.

[Zhou, Xiao] Wuhan Polytech Univ, Sch Management, Wuhan 430040, Hubei, Peoples R China.

[Ai, Shanru] Huazhong Agr Univ, Sch Econ & Management, Wuhan 430070, Peoples R China.

通讯机构：

[Chen, HL ] G

Guangdong Univ Foreign Studies, Sch Econ & Trade, Guangzhou 510006, Peoples R China.

语种：

英文

关键词：

Corporate tax avoidance;Digital transformation;Tourism enterprises

期刊：

Finance Research Letters

ISSN：

1544-6123

年：

2023

卷：

页码：

104271

DOI：

10.1016/j.frl.2023.104271

基金类别：

This research is supported by Guangdong Provincial Philosophy and Social Science Planning Fund (Grant No. GD22XYJ04 )

机构署名：

本校为第一机构

院系归属：

管理学院

摘要：

Based on the data of China's A-share listed tourism companies from 2019 to 2022, this paper empirically tests the impact and mechanism of digital transformation of tourism enterprises on tax avoidance. The results show that the digital transformation of tourism enterprises will significantly inhibit the tax avoidance of enterprises, and the digital transformation of enterprises inhibits tax evasion by improving the level of internal control. Therefore, the digital transformation of tourism can inhibit the aggressive tax avoidance behavior of ma...

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Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies

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