Research Article
The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
| Variable type | Variable | Variable description |
| Internet usage indicators | Web | The use of official web pages represents the use of the Internet by enterprises | E-mail | The use of e-mail represents the use of the Internet by enterprises | Both | The use of official web pages or e-mail indicates that enterprises use the Internet |
| Enterprise tax burden | Rate 1 | Difference between nominal tax rate and effective tax rate | Rate 2 | Difference between the average tax burden of the province and the effective tax rate of the enterprise | Etr | Effective tax rate (income tax payable/total profit) | Btd | Book-tax difference (total profit − taxable income)/total assets) |
| Control variables | Lasset | Natural logarithm of enterprise scale | Lage | Natural logarithm of enterprise age | Roa | Net profit/total assets | Cost | Management cost/total assets | Lev | Growth rate of total liabilities | Ratio | Current assets/total assets | Labor | Annual average number of employees |
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