Study on the Impact of Digital Transformation on Corporate Tax Avoidance Behavior

Abstract

With the deepening global digital transformation, companies are increasingly relying on new technologies and innovative models in their operations to enhance competitiveness and reduce operational costs. At the same time, the impact of digital transformation on corporate tax avoidance behavior has gradually become a topic of growing interest among academics and policymakers. This study aims to explore how digital transformation influences corporate tax avoidance behavior by enhancing information transparency, optimizing tax management, and applying advanced technologies such as big data and artificial intelligence. Through a review of relevant literature and formulation of research hypotheses, this paper further analyzes the impact of digital transformation on multinational corporate tax planning and cross-border tax avoidance strategies. The research suggests that while digital transformation can significantly reduce opportunities for tax avoidance, it may also introduce new compliance risks. Finally, this paper offers policy recommendations to help governments and companies address tax challenges in the process of digital transformation and achieve more transparent and efficient tax management.