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

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

Finance Research Letters, 2023, vol. 57, issue C

Abstract: 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 managers seeking private interests through effective governance mechanisms, and make managers weigh the benefits and costs of tax avoidance, thus affecting the corporate tax avoidance strategy. This study expands the research in the fields of corporate digital transformation and corporate tax avoidance, and provides relevant enlightenment for promoting the deep integration of digital economy and real economy.

Keywords: Tourism enterprises; Digital transformation; Corporate tax avoidance (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323006438

DOI: 10.1016/j.frl.2023.104271

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