A Study on the Impact of Online Platform Interaction on Corporate Tax Avoidance
DOI:
https://doi.org/10.62051/k249hg67Keywords:
Online platform interaction; Corporate tax avoidance; Analyst attention.Abstract
With the continuous deepening of China's capital market reform, the information environment of the capital market is becoming increasingly complex. To adapt to this change, the Shenzhen Stock Exchange and the Shanghai Stock Exchange have actively innovated their regulatory models and launched the “Interactive Easy” and “SSE e-Interactive” platforms, respectively. Research on tax avoidance has always been a focus for both the academic and practical circles. However, few documents have been studied from the perspective of interactive information disclosure. This paper utilizes investor inquiries and listed company responses from the Q&A modules of the “Interactive Easy” and “SSE e-Interactive” platforms to explore the impact of online platform interaction on corporate tax avoidance. Starting from the micro corporate level, this paper studies the impact of online platform interaction on corporate tax avoidance, in the hope of providing help for the construction of capital markets.
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