Research Article
The Impact of Internet Use on Corporate Tax Avoidance: Evidence from Chinese Enterprises
Table 12
Evidence of acquisition planning strategies.
| Variables | (1) | (2) | (3) | VAT | VAT | VAT |
| Web | −0.001 | −0.001 | −0.001 | (0.000) | (0.000) | (0.000) |
| Constant | 0.034 | 0.013 | 0.133 | (0.000) | (0.001) | (0.446) |
| Observations | 1,417,428 | 1,065,563 | 1,065,563 | R-squared | 0.676 | 0.700 | 0.700 | Control variables | NO | YES | YES | Industry trend | NO | NO | YES | Provincial trend | NO | NO | YES | Individual FE | YES | YES | YES | Time FE | YES | YES | YES |
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Note. ∗∗∗, ∗∗, and ∗ indicate the significance level of 1%, 5%, and 10%, respectively, and the t statistic value is in parentheses.
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