TY - JOUR
T1 - An empirical examination of the influence of e-commerce on tax avoidance in Europe
AU - Argilés-Bosch, Josep M.
AU - Somoza, Antonio
AU - Ravenda, Diego
AU - García-Blandón, Josep
N1 - Publisher Copyright:
© 2020 Elsevier Inc.
PY - 2020/12
Y1 - 2020/12
N2 - 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.
AB - 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.
KW - E-commerce
KW - Electronic commerce
KW - Europe
KW - Retail industry
KW - Tax aggressiveness
KW - Tax avoidance
UR - https://www.scopus.com/pages/publications/85090705647
UR - https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=pure_univeritat_ramon_llull&SrcAuth=WosAPI&KeyUT=WOS:000693427300002&DestLinkType=FullRecord&DestApp=WOS_CPL
U2 - 10.1016/j.intaccaudtax.2020.100339
DO - 10.1016/j.intaccaudtax.2020.100339
M3 - Article
AN - SCOPUS:85090705647
SN - 1061-9518
VL - 41
JO - Journal of International Accounting, Auditing and Taxation
JF - Journal of International Accounting, Auditing and Taxation
M1 - 100339
ER -