Research Article
The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
| | Variables | (1) | (2) | (3) | (4) | (5) | (6) | | High degree | Low degree | Local taxation | State taxation | State owned | Non-state owned | | Rate 1 | Rate 1 | Rate 1 | Rate 1 | Rate 1 | Rate 1 |
| | Web | 0.010 | 0.012 | 0.011 | 0.010 | −0.002 | 0.013 | | (0.002) | (0.002) | (0.001) | (0.003) | (0.006) | (0.001) |
| | Constant | −3.777 | 9.968 | 4.398 | 9.081 | −9.459 | 7.360 | | (5.583) | (3.829) | (2.957) | (4.766) | (8.040) | (2.669) |
| | Observations | 374,599 | 444,347 | 747,377 | 318,186 | 56,617 | 1,004,487 | | R-squared | 0.599 | 0.597 | 0.555 | 0.603 | 0.592 | 0.570 | | Control variables | YES | YES | YES | YES | YES | YES | | Industry trend | YES | YES | YES | YES | YES | YES | | Province trend | YES | YES | YES | YES | YES | YES | | Individual FE | YES | YES | YES | YES | YES | YES | | Time FE | YES | YES | YES | YES | YES | YES |
| | Dif (P value) | −0.007 | 0.004 | 0.012 |
|
|
Note. ∗∗∗, ∗∗, and ∗ indicate the significance level of 1%, 5%, and 10%, respectively, and the t statistic value is in parentheses.
|
