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

In general, the digital transformation can improve the quality of internal control to inhibit tax avoidance, and this inhibiting effect is more ...

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 - NCBI

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

Digital transformation and corporate tax avoidance - PubMed

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

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 Avoidance

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

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 ...

The Impact of Digital Transformation on Corporate Tax Compliance

... corporate taxation, which is an important source of national tax revenue. Tax evasion by enterprises not only affects the normal tax order ...

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 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 ...

The Impact of Digital Transformation on Corporate Tax Avoidance

Download scientific diagram | Regression results of the impact of digital transformation on corporate tax avoidance. from publication: The Impact of Digital ...

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 ...

Digitalization of Business – Implications on Tax Evasion Dimensions

(2022) demonstrated that digitalization influences tax evasion in cross-border fraud as it increases the difficulty of evading taxes when authorities deploy ...

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 and Taxation - IMF eLibrary

Information on sales of individ- ual companies can help governments reduce tax avoidance and evasion of firms in the VAT or sales tax. However, firms that are ...

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

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

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 ...

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

... tax evasion and avoidance. Agriculture and fisheries. Agricultural policy ... When the impacts of these burdens on individuals and business is scaled up ...