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Does supply chain digitalization affect corporate tax avoidance?

Year: 2026

Type: article

Source: Accounting Research Journal

DOI: 10.1108/arj-01-2026-0123

Authors: Shu Shang, Yanxi Li

Institution: Dalian University of Technology

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Industry, innovation and infrastructure

Open Access status: closed

Funder: National Social Science Fund of China

OpenAlex ID: W7215856052

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Cites: 62

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