技术驱动还是冲突？——企业数字化转型对税收遵从行为的影响研究

Technology-Driven or Conflict?—A Study on the Impact of Corporate Digital Transformation on Tax Compliance Behavior

摘要: 为探究数字化转型对企业税收遵从行为的影响，本文以2014~2024年A股上市公司为研究样本，采用会税差异(BTD)衡量税收遵从度，以企业年报中数字化相关关键词频次构建数字化转型指数，结合固定效应模型展开实证分析。研究发现：企业数字化转型水平与税收遵从显著正相关，即数字化转型能有效降低企业避税行为；内部控制在二者关系中发挥部分中介作用，数字化转型通过减少内部控制缺陷间接提升税收遵从度。异质性检验显示，2014~2020年数字化转型对税收遵从的提升效应较2021~2024年更为显著，剔除软件和信息技术服务业样本后的稳健性检验进一步验证了结论可靠性。本文丰富了数字化转型与税收遵从领域的研究成果，为税务机关推进“税收征管数字化”、企业构建合规体系提供了经验参考。

Abstract: To explore the impact of digital transformation on corporate tax compliance behavior, this study uses A-share listed companies from 2014 to 2024 as the research sample. It employs book-tax differences (BTD) to measure tax compliance and constructs a digital transformation index based on the frequency of digital-related keywords in annual corporate reports. Empirical analysis is conducted using a fixed-effects model. The findings reveal that the level of corporate digital transformation is significantly positively correlated with tax compliance, indicating that digital transformation effectively reduces corporate tax avoidance. Internal controls play a partial mediating role in this relationship, as digital transformation indirectly enhances tax compliance by mitigating internal control deficiencies. Heterogeneity tests show that the positive effect of digital transformation on tax compliance is more pronounced from 2014 to 2020 than from 2021 to 2024. Robustness tests after excluding samples from the software and information technology services sector further validate the reliability of the conclusions. This study enriches research in the field of digital transformation and tax compliance, providing empirical references for tax authorities to advance “Digitalization of Tax Collection and Administration” and for enterprises to build compliance systems.