The Impact of Digital Transformation on Corporate Tax Avoidance

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

It finds that digital transformation significantly inhibits corporate tax avoidance by improving the quality of corporate internal controls.

Corporate digital transformation and tax avoidance: evidence from ...

Corporate digital transformation has significantly reduced tax avoidance. · Reducing the agency costs of management and increasing scrutiny from the media and ...

Digital transformation and corporate tax avoidance - PubMed

(2) Digital transformation diminishes corporate tax avoidance through enhanced innovation and efficiency in resource allocation (technology ...

Digital transformation and corporate tax avoidance - NCBI

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

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

The results show that the digital transformation of tourism enterprises will significantly inhibit the tax avoidance of enterprises, and the digital ...

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 insights for the ...

The Impact of Digital Transformation on Corporate Tax Compliance

Therefore, studying the economic consequences of digital transformation from the perspective of corporate taxation will help to reveal the ...

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 ...

Corporate digital transformation and tax avoidance: evidence

Our findings suggest that the higher the corporate digital transformation, the lower the level of tax avoidance. This impact is more pronounced in firms with ...

Digital transformation and corporate tax avoidance - OUCI

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

Corporate Digital Transformation and Tax Planning Effectiveness

They discuss the impact of information technology and digital transformation on corporate tax avoidance from different research perspectives, without ...

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 ...

Digitalization of Business – Implications on Tax Evasion Dimensions

Business digitization or digital transformation occurs when a firm integrates digital or information technologies into diverse aspects of its operations ...

The Impact of Digital Transformation on Corporate Tax Avoidance

... can be found that there is a negative correlation between BTD and DT, which is a preliminary proof that digital transformation can inhibit the degree of ...

Impact of Digitalization on Reporting, Tax Avoidance, Accounting ...

On the other hand, sophisticated digital tools provide fertile ground for corporations to devise intricate tax avoidance schemes. Striking a balance becomes ...

Exploring the Impact of Digital Transformation on Corporate ... - MDPI

Studies have shown that the “corporate governance innovation” triggered by digital transformation can effectively curb violations and thus promote the high- ...

Digitalization and Taxation - IMF eLibrary

if the returns are to be taxed. 6Devereux and Vella (2017) discuss the implications of digitalization for the corporate tax ... tax avoidance and evasion of firms.

Is corporate digital transformation a tax haven? - Syracuse University

PurposeCorporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance ...

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 ...

Enterprise Digital Transformation and Tax Avoidance

Abstract From the perspective of corporate tax avoidance, this paper examines the impact of digital transformation on the enterprise. ... The study shows that ...