企业数字化转型与税收规避——基于内部控制和信息透明度的视角

摘要从企业税收规避的视角考察数字化转型对企业内部的影响,基于中国A股上市公司2007—2020年数据,通过Python抓取企业年报文本中“数字化转型”的关键词,度量企业数字化转型程度,实证检验企业数字化转型对税收规避的影响及渠道机制。研究发现:企业数字化转型将显著抑制企业税收规避行为。对作用机制进行分析,发现数字化转型可以通过有效的治理机制来抑制管理层谋求私利的激进避税行为,使管理层权衡避税带来的收益和成本,进而影响公司避税策略。具体来说,相应的内控质量和信息透明度产生了治理机制和信息中介效应,从而降低企业税收规避水平。进一步检验发现,企业数字化转型对避税的抑制作用在国企、制造业以及市场化程度低的情况下更显著。研究拓展了企业数字化转型和企业避税等领域的研究,为推动数字经济和实体经济深度融合提供相关启示。

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关键词：企业数字化转型税收规避文本识别内部控制信息透明度

Abstract： From the perspective of corporate tax avoidance, this paper examines the impact of digital transformation on the enterprise. Based on the data of Chinese A-share listed companies from 2007 to 2020, this paper uses Python to grab the keywords of “digital transformation” in the annual report of enterprises, measures the degree of digital transformation of enterprises, and empirically tests the impact of digital transformation on tax avoidance and channel mechanism. The study shows that corporate digital transformation will significantly inhibit corporate tax avoidance behavior. Through the analysis of the function mechanism, these authors find that the digital transformation can restrain the management's aggressive tax avoidance behavior of seeking self-interest through the effective governance mechanism, which enables the management to weigh the benefits and costs of tax avoidance, and then affect the corporate tax avoidance strategy. Specifically, the corresponding internal control quality and information transparency have produced governance mechanisms and information intermediary effects, thus reducing the level of corporate tax avoidance. Further tests indicate that the inhibitory effect of enterprise digital transformation on tax avoidance is more significant in the case of state-owned enterprises, manufacturing and the low degree of marketization. The study expands the research in the fields of enterprise digital transformation and corporate tax avoidance, and provides relevant enlightenment for promoting the deep integration of digital economy and real economy.

Keywords： Digital Transformation of Enterprises Tax Avoidance Text Recognition Internal Control Information Transparency

收稿日期 2022-05-13; 接受日期 ;

基金资助:国家自然科学基金青年项目(71801213);河南省哲学社会科学规划项目(2021CJJ125)

作者简介: 张萌(1989— ),女,河南郑州人,博士,讲师,主要从事资本市场财务问题的研究;张永珅(1989— ),男,甘肃金昌人,在站博士后,主要从事资本市场财务问题的研究;宋顺林(1983— ),男,湖南永州人,博士,教授,主要从事资本市场财务问题的研究。

引用本文:

张萌, 张永珅, 宋顺林.企业数字化转型与税收规避——基于内部控制和信息透明度的视角[J]. 经济经纬, 2022,6: 118-127

ZHANG Meng, ZHANG Yongshen, SONG Shunlin.Enterprise Digital Transformation and Tax Avoidance: From the Perspective of Internal Control and Information Transparency[J] Economic Survey, 2022,V39(6): 118-127

链接本文:

http://www.jjjw.org.cn/CN/ 或 http://www.jjjw.org.cn/CN/Y2022/V39/I6/118

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