Does corporate digital transformation affect the level of corporate tax ...

The results show that corporate digital transformation can significantly inhibit tax avoidance behavior by alleviating financial constraints and improving ...

Digital transformation and corporate tax avoidance - PubMed Central

(3) The impact of digital transformation in reducing tax avoidance is significantly greater for enterprises in their growth phase, experiencing ...

Download Citation | On Jul 1, 2023, Guo Tiantian and others published Does corporate digital transformation affect the level of corporate tax avoidance?

Digital transformation and corporate tax avoidance - PubMed

Promoting the seamless integration of the digital economy with the real economy, mitigating the adverse impacts of widespread corporate tax ...

The Impact of Digital Transformation on Corporate Tax Avoidance ...

In addition, the government's tax administration is being digitally and intelligently upgraded. For example, the use of digital payments, ...

Corporate Digital Transformation and Tax Planning Effectiveness

Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies[J]. Finance ...

Embracing digital tax transformation | Deloitte US

Digital Transformation for corporate Tax functions is anchored in clean, complete, relevant, and timely business data from enterprise resource planning (ERP) ...

Why digital transformation in tax organizations fails and how to avoid it

By avoiding the common pitfalls and following best practices, tax & accounting firms and corporate tax departments can succeed in their digital ...

The Impact of Digital Transformation on Corporate Tax Compliance

The results show that: First, digital transformation significantly improves corporate tax compliance. ... Third, in the context of lower external ...

Corporate Digital Transformation and Tax Planning Effectiveness

Heterogeneity tests suggest that the tax-saving effect of digital transformation is influenced by both internal and external governance ...

Is corporate digital transformation a tax haven? - IDEAS/RePEc

Purpose - Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax ...

The Impact of Digital Transformation on Corporate Tax Avoidance ...

The research in this study expands the theoretical understanding of digital transformation and corporate tax avoidance and provides relevant ...

Embracing digital tax transformation | Deloitte

Digital Transformation for corporate Tax functions is anchored in clean, complete, relevant, and timely business data from enterprise resource planning (ERP) ...

Corporate digital transformation and tax avoidance - ResearchGate

Under the conditions of digital transformation of the national economy, the tax system needs technological transformation, which is very ...

Does corporate digital transformation affect the level of corporate tax ...

Publications that cite this publication · Digital Transformation and Carbon Intensity: Evidence from Chinese Tourism Companies · Determinants of Tax Avoidance ...

Is corporate digital transformation a tax haven? - Syracuse University

FindingsThe results show that the higher the degree of CDT, the more aggressive the tax avoidance behavior. The CDT's impact on corporate tax avoidance is more ...

Digital transformation of tax administration | OECD

If it is burdensome to pay tax, then that will lead to higher costs of both time and money for individuals and business. When the impacts of these burdens on ...

Why digital transformation matters for taxation - World Bank Blogs

Modern revenue strategies will, to a large extent, have to run on digital platforms because they are necessary to effectively pursuing critical ...

Is corporate digital transformation a tax haven? | Emerald Insight

Finally, CDT positively affects innovation (Hinings et al., 2018). In terms of innovation investment, enterprises will accelerate the digitalization of products ...

Chapter 10 Taxing the Digital Economy in - IMF eLibrary

... tax schedule with that remuneration deducted at corporate level? Or should ... corporate income tax rate to the royalty rate is the same for all countries.