The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises

Table 10

Evidence of enterprises’ acquisition of tax avoidance strategies.

Variables	(1)	(2)	(3)	(4)
	Rpro	Rpro	Rpro	Rpro
ImproWeb	−0.008	−0.004	−0.006	−0.007
	(0.001)	(0.001)	(0.001)	(0.001)
Constant	−5.463	−4.945	−3.619	−7.292
	(0.824)	(0.835)	(0.601)	(1.156)
Observations	633,244	457,068	751,344	382,252
R-squared	0.986	0.988	0.988	0.987
Control variables	YES	YES	YES	YES
Industry trend	YES	YES	YES	YES
Province trend	YES	YES	YES	YES
Individual FE	YES	YES	YES	YES
Time FE	YES	YES	YES	YES

Note. ^∗∗∗, ^∗∗, and ^∗ indicate the significance level of 1%, 5%, and 10%, respectively, and the t statistic value is in parentheses.