Abstract:Digital transformation plays an important role in reshaping the core competitiveness of enterprises and achieving high-quality development. Based on panel data of Chinese A-share listed companies in Shanghai and Shenzhen from 2009 to 2019, this study examines the impact of digital transformation on corporate internals from the perspective of corporate tax avoidance. It finds that digital transformation significantly inhibits corporate tax avoidance by improving the quality of corporate internal controls; its i… Show more
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