An empirical examination of the influence of e-commerce on tax avoidance in Europe

Josep M. Argilés-Bosch, Antonio Somoza, Diego Ravenda, Josep García-Blandón

Research output: Indexed journal article Articlepeer-review

13 Citations (Scopus)

Abstract

This paper reports an empirical analysis of the influence of e-commerce business practices on tax avoidance. Using a sample of European parent firms in the retail trade industry from 22 different countries, we find empirical evidence that e-commerce firms are significantly more tax avoidant than traditional firms. However, as the latter have increasingly sought to avoid paying taxes over the period studied, the gap between the two firm types has been reduced. Our results are robust to different specifications of tax avoidance, time, and sample selection criteria.

Original languageEnglish
Article number100339
JournalJournal of International Accounting, Auditing and Taxation
Volume41
DOIs
Publication statusPublished - Dec 2020

Keywords

  • E-commerce
  • Electronic commerce
  • Europe
  • Retail industry
  • Tax aggressiveness
  • Tax avoidance

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