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3277数字化转型是国家数字化战略的重要建设内容。本文以我国A股2010—2021年上市公司为研究样本，基于COM-B行为决策理论考察了数字化转型对公司税收遵从的影响。研究结果显示：数字化转型显著提升了公司税收遵从水平，该结果在经过内生性、稳健性测试后仍然成立。影响渠道研究表明，数字化转型主要通过提高信息透明度和信息传递效率（信息渠道）、增强内部控制有效性（治理渠道）、提升现金流水平和融资能力（资源渠道）促进公司税收遵从。异质性检验发现，在外部审计质量低、高管权力大和银行竞争度低的情境下，数字化转型对公司税收遵从的正向影响更明显。拓展性研究发现，良好的数字金融环境和强有力的税收征管是数字化转型提升公司税收遵从的重要外部条件。研究结论对加强数字基础设施建设、提升国家税收资源配置、改善收入分配、推动实现共同富裕目标具有启示意义。
数字化转型对公司税收遵从的影响研究
摘要
参考文献
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引用本文
伍伦. 数字化转型对公司税收遵从的影响研究[J]. 外国经济与管理, 2023, 45(8): 17-33.
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