数字经济发展与企业税收不确定性——基于企业低成本战略的调节作用

The Development of Digital Economy and the Uncertainty of Corporate Tax——The Adjustment Function Based on Enterprise Low-cost Strategy

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摘要企业税收不确定性反映了企业在现行税收政策和制度下的纳税遵从成本。在数字经济强势发展的背景下,本文研究数字经济发展是否有效降低了企业税收不确定性。以2013~2020年我国沪深A股上市公司为样本,实证研究发现:(1)数字经济发展能够降低企业税收不确定性;(2)数字经济发展通过提升企业会计信息透明度、提高税收征管效率、改善地区营商环境降低企业税收不确定性;(3)异质性分析表明数字经济发展对企业税收不确定性的抑制作用在衰退期企业和中部地区的企业更为显著;(4)企业低成本战略在数字经济发展与企业税收不确定性的关系中发挥了负向调节作用。本文研究有助于企业管理层制定差异化的税收战略,缓解企业税收风险。 The uncertainty of enterprise tax revenue reflects the cost of tax compliance under the current tax policy and system.Under the background of the strong development of digital economy,this paper studies whether the development of digital economy can effectively restrains the uncertainty of corporate tax revenue.Taking the A-share listed companies in Shanghai and Shenzhen from 2013 to 2020 as samples,the empirical study finds that:(1)the development of digital economy can restrains the uncertainty of corporate tax revenue.(2)The development of digital economy restrains the uncertainty of enterprise tax revenue by improving the transparency of enterprise accounting information,improving the efficiency of tax collection and management,improving the regional business environment.(3)The heterogeneity shows that the inhibition of digital economy development on the uncertainty of corporate tax revenue is more significant in enterprises in recession and enterprises in the central region.(4)The low cost strategy of enterprises plays a negative role in the relationship between the development of digital economy and the uncertainty of enterprise tax revenue.This study is helpful for enterprise management to formulate differentiated tax strategies and mitigate enterprise tax risks.

作者杨兰品杨水琴 Yang Lanpin;Yang Shuiqin(School of Economics,Wuhan University of Technology,Wuhan 430000,China)

机构地区武汉理工大学经济学院

出处《工业技术经济》北大核心 2023年第3期82-91,共10页 Journal of Industrial Technological Economics

基金国家社会科学基金项目“新型政商关系的深层逻辑、测度评价与实现路径研究”(项目编号:18BJL048)。

关键词数字经济发展企业税收不确定性征管效率会计信息透明度营商环境企业低成本战略 digital economy development uncertainty of corporate tax efficiency of tax collection and management transparency of accounting information business environment low-cost strategy

分类号 F49 [经济管理—产业经济] F275