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<p>How digital government services influence corporate tax avoidance represents a core issue in government-business interactions within the digital economy. Using Chinese A-share listed firms from 2008 to 2023, this study leverages the quasi-natural experiment of the “Information Benefiting the People” pilot policy and applies a difference-in-differences design to identify causal effects. Results show that digital government services significantly reduce corporate tax avoidance, a finding robust to parallel trend tests, placebo tests, and endogeneity corrections. Heterogeneity analyses indicate stronger effects among reputation-sensitive firms and in regions with lower market activity, weaker digital governance capacity, or limited fiscal transparency. Mechanism tests reveal that digital government services curb tax avoidance by improving the digital business environment, strengthening external information monitoring, and enhancing financial transparency, with the transparency-based channel playing the dominant role and the other two channels serving complementary functions. This research extends theoretical understanding of how institutional environments shape corporate tax behavior, offers a framework for analyzing digital governance transmission mechanisms, and contributes Chinese evidence to global digital government practices.</p>

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More transparency, more compliance? Digital government services and corporate tax avoidance

  • 期刊论文

  • 发表日期：

    2026年5月10日

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  • Lihui Tian,
  • Dan Wang

摘要

How digital government services influence corporate tax avoidance represents a core issue in government-business interactions within the digital economy. Using Chinese A-share listed firms from 2008 to 2023, this study leverages the quasi-natural experiment of the “Information Benefiting the People” pilot policy and applies a difference-in-differences design to identify causal effects. Results show that digital government services significantly reduce corporate tax avoidance, a finding robust to parallel trend tests, placebo tests, and endogeneity corrections. Heterogeneity analyses indicate stronger effects among reputation-sensitive firms and in regions with lower market activity, weaker digital governance capacity, or limited fiscal transparency. Mechanism tests reveal that digital government services curb tax avoidance by improving the digital business environment, strengthening external information monitoring, and enhancing financial transparency, with the transparency-based channel playing the dominant role and the other two channels serving complementary functions. This research extends theoretical understanding of how institutional environments shape corporate tax behavior, offers a framework for analyzing digital governance transmission mechanisms, and contributes Chinese evidence to global digital government practices.