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首页> 外文期刊>Journal of information systems >The effect of high-quality information technology on corporate tax avoidance and tax risk
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The effect of high-quality information technology on corporate tax avoidance and tax risk

机译：高质量信息技术对公司避税和税收风险的影响

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摘要

We examine the effect of high-quality information technology (IT) on corporate tax outcomes. Using a measure of IT quality constructed from rankings in InformationWeek magazine, we find that firms with high-quality IT are able to achieve both lower and less volatile cash effective tax rates than are other firms. These results suggest that firms with high-quality IT are able to avoid more taxes while simultaneously incurring less tax risk compared to firms with lesser IT systems. We also perform mediation analyses to investigate the channels through which highquality IT enables effective tax planning. Results of these tests suggest that the most important driver of our findings is timely, reliable information facilitated by high-quality IT. Our study contributes to both the IT and tax literatures by identifying and quantifying the returns to investments in IT in terms of more favorable corporate tax outcomes.
机译：我们研究了高质量信息技术（IT）对公司税收结果的影响。通过使用《信息周刊》（InformationWeek）杂志中的排名构建的IT质量衡量方法，我们发现拥有高质量IT的公司能够实现的现金有效税率低于其他公司，而且波动性更低。这些结果表明，与拥有较少IT系统的公司相比，拥有高质量IT的公司能够避免缴纳更多税款，同时产生较少的税收风险。我们还执行中介分析，以调查高质量IT可以通过其进行有效税收计划的渠道。这些测试的结果表明，我们调查结果的最重要驱动因素是高质量IT所提供的及时，可靠的信息。我们的研究通过识别和量化IT投资投资的回报，从而为IT和税收文献做出贡献，从而带来更有利的公司税收结果。

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