税收征管数字化与企业避税

Digitalization of Tax Collection and Management and Enterprise Tax Avoidance

摘要: 数字经济时代，大数据、区块链等数字信息技术发展推动国家治理现代化。本文以税收征管数字化的政策实践为切入点理论分析税收征管数字化对企业避税的影响作用，以2009~2021年中国A股上市公司为样本，利用“金税三期”工程衡量税收征管数字化并以此构建准自然实验进行检验。研究发现，税收征管数字化的政策实施能显著抑制企业避税。进一步研究发现，税收征管数字化对企业避税行为的抑制作用机制是通过缓解代理矛盾降低企业避税程度；且在非国有企业和外部征管环境较强的企业中的抑制作用更明显。本文检验了税收征管数字化对企业避税的影响，在理论上拓展了税收征管数字化的经济后果研究，在实践上为推进智慧税务建设，促进我国“以数治税”提供参考。

Abstract: In the era of digital economy, the development of digital information technologies such as big data and block chain promotes the modernization of national governance. This article takes the policy practice of tax collection and management as the starting point to theoretically analyze the impact of digitalization of tax collection and management on corporate tax avoidance behavior. Taking Chinese A-share listed companies from 2009 to 2021 as samples, “The Third Golden Tax Project” is used to measure the digitalization of tax collection and management, and a quasi natural experiment is constructed to test it. Research has found that the implementation of digital tax collection and management policies can significantly suppress corporate tax avoidance. Further research has found that the inhibitory mechanism of digitalization of tax collection and management on corporate tax avoidance behavior is to reduce the degree of corporate tax avoidance by alleviating agency conflicts; and the inhibitory effect is more pronounced in non-state-owned enterprises and enterprises with strong external tax collection and management environments. This article examines the impact of digitalization of tax collection and management on corporate tax avoidance, theoretically expanding the research on the economic consequences of digitalization of tax collection and management, and providing reference for promoting the construction of smart taxation and promoting China’s “digital tax governance” in practice.