RESEARCH ARTICLE
Open Government Data and Corporate Tax Avoidance: Evidence From Listed Companies of China
Hua Wang,
Boxuan Fang,
Hua Wang
School of Accounting, Zhongnan University of Economics and Law, Wuhan, Hubei Province, China
Search for more papers by this authorCorresponding Author
Boxuan Fang
School of Accounting, Zhongnan University of Economics and Law, Wuhan, Hubei Province, China
Correspondence:
Boxuan Fang ([email protected])
Search for more papers by this authorHua Wang,
Boxuan Fang,
Hua Wang
School of Accounting, Zhongnan University of Economics and Law, Wuhan, Hubei Province, China
Search for more papers by this authorCorresponding Author
Boxuan Fang
School of Accounting, Zhongnan University of Economics and Law, Wuhan, Hubei Province, China
Correspondence:
Boxuan Fang ([email protected])
Search for more papers by this authorFirst published: 07 July 2025
Funding: This work was supported by National Natural Science Foundation of China, Research on Dynamic Identification and Spatiotemporal Transmission Mechanism of Credit Risk for Credit White Households Based on Unstructured Data (72473155).
ABSTRACT
This study examines the impact of open government data on corporate tax avoidance among A-share listed companies in China. Findings show that open data significantly promotes tax avoidance by intensifying market competition and facilitating capital flows to regions with lower tax enforcement. This effect is more pronounced in firms with fewer tax benefits and less external supervision. The study enriches research on open government data's economic effects and offers a novel perspective on the drivers of company's tax strategies in the digital economy. It provides policy insights for advancing open data initiatives and optimising the tax environment.
Open Research
Data Availability Statement
The data that support the findings of this study are available from the corresponding author upon reasonable request.
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