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Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies

Author

Listed:
  • Tiantian, Guo
  • Hailin, Chen
  • Zhou, Xiao
  • Ai, Shanru
  • Siyao, Wang

Abstract

Based on the data of China's A-share listed tourism companies from 2019 to 2022, this paper empirically tests the impact and mechanism of digital transformation of tourism enterprises on tax avoidance. The results show that the digital transformation of tourism enterprises will significantly inhibit the tax avoidance of enterprises, and the digital transformation of enterprises inhibits tax evasion by improving the level of internal control. Therefore, the digital transformation of tourism can inhibit the aggressive tax avoidance behavior of managers seeking private interests through effective governance mechanisms, and make managers weigh the benefits and costs of tax avoidance, thus affecting the corporate tax avoidance strategy. This study expands the research in the fields of corporate digital transformation and corporate tax avoidance, and provides relevant enlightenment for promoting the deep integration of digital economy and real economy.

Suggested Citation

  • Tiantian, Guo & Hailin, Chen & Zhou, Xiao & Ai, Shanru & Siyao, Wang, 2023. "Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies," Finance Research Letters, Elsevier, vol. 57(C).
    • Handle: RePEc:eee:finlet:v:57:y:2023:i:c:s1544612323006438
    DOI: 10.1016/j.frl.2023.104271
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    References listed on IDEAS

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    Cited by:

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    6. Rui Tang & Pishi Xiu & Haoxiang Dong, 2025. "Research on Digital Transformation Driving the High-Quality Development of Cultural and Tourism Enterprises—Evidence Based on Listed Cultural and Tourism Companies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 478-500, March.
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    10. Qi Zhang & Jinghuai She, 2024. "Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms," PLOS ONE, Public Library of Science, vol. 19(9), pages 1-30, September.
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    14. Hai, Benlu & Shi, Hongyan & Piao, Tianyu & Dou, Zhaoheng, 2024. "Digitalization of tax administration and its impact on corporate ESG performance," Finance Research Letters, Elsevier, vol. 68(C).
    15. Chen, Hailin & Xu, Changtuo & Zhan, Wang & Lin, Gaoyi & Schneider, Friedrich, 2025. "Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 212(C).
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    17. Anas Azenzoul & Nacer Mahouat & Khalil Mokhlis & Abdellatif Moussaid, 2025. "Digital Transformation and Corporate Tax Avoidance: Evidence from Moroccan Listed Firms," JRFM, MDPI, vol. 18(10), pages 1-22, October.
    18. Ma, Defang & Wang, Jindong & Zeng, Bo & Liu, Ying & Xie, Yuze, 2025. "Does digital transformation enhance financial flexibility?," International Review of Financial Analysis, Elsevier, vol. 106(C).

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