善治能否缓和区块链技术使用与逃税之间的关系?来自 STOXX 600 的证据

IF 3.8 Q2 BUSINESS EuroMed Journal of Business Pub Date : 2024-06-19 DOI:10.1108/emjb-12-2023-0337
Yamina Chouaibi, Roua Ardhaoui, Wajdi Affes
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引用次数: 0

摘要

目的 本文旨在阐明区块链技术强度与逃税之间的关系,以及这种关系是否会受到良好治理的调节。设计/方法/方法从2010年至2019年期间的STOXX 600指数中选取50家欧洲公司作为样本,通过面板数据和多元回归对模型进行检验。在此,我们使用了对面板数据进行估计的广义最小二乘法。我们使用多元回归模型来分析良好治理对区块链技术强度与逃税之间关联的调节作用。在稳健性分析中,我们纳入了法律制度的比较研究。我们使用广义矩方法对数据集的动态维度进行了额外分析,以控制内生性问题。研究结果不出所料,结果显示区块链技术强度与逃税之间存在负相关关系。此外,研究结果表明,调节变量会对区块链技术与逃税之间的关系产生负面影响。首先,它扩展了关于逃税的科学讨论。其次,它扩展了代理理论的范围,该理论被用来解释与逃税相关的现象。本研究是最早研究善治对区块链技术强度与逃税之间关联的调节作用的研究之一。
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Does good governance moderate the relationship between blockchain technology use and tax evasion? Evidence from STOXX 600

Purpose

This paper aimed to shed light on the relationship between blockchain technology intensity and tax evasion and whether this relationship is moderated by good governance.

Design/methodology/approach

Data from a sample of 50 European companies selected from the STOXX 600 index between 2010 and 2019 were used to test the model via panel data and multiple regression. Here, we used the generalized least squares method estimated on panel data. A multivariate regression model was used to analyze the moderating effect of good governance on the association between blockchain technology intensity and tax evasion. For the robustness analyses, we included the comparative study of legal systems. We performed an additional analysis by testing the dynamic dimension of the data set using the generalized method of moments to control for the endogeneity problem.

Findings

Expectedly, the results showed a negative relationship between blockchain technology intensity and tax evasion. Furthermore, the findings suggest that the moderating variable negatively affects the relationship between blockchain technology and tax evasion.

Originality/value

To our knowledge, this study supports the existing literature. Firstly, it expands the scientific debate on tax evasion. Secondly, it extends the scope of the agency theory, which is used to explain the phenomena associated with tax evasion. This study is one of the first to examine the moderating effect of good governance on the association between blockchain technology intensity and tax evasion.

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来源期刊
CiteScore
9.80
自引率
19.20%
发文量
61
期刊介绍: The EuroMed Journal of Business (EMJB) is the premier publication facilitating dialogue among researchers from Europe and the Mediterranean. It plays a vital role in generating and disseminating knowledge about various business environments and trends in this region. By offering an up-to-date overview of emerging business practices in specific countries, EMJB serves as a valuable resource for its readers. As the official journal of the EuroMed Academy of Business, EMJB is committed to reflecting the economic growth seen in the European-Mediterranean region. It aims to be a focused and targeted business journal, highlighting environmental opportunities, threats, and marketplace developments in the area. Through its efforts, EMJB promotes collaboration and open dialogue among diverse research cultures and practices. EMJB serves as a platform for debating and disseminating research findings, new research areas and techniques, conceptual developments, and practical applications across various business segments. It seeks to provide a forum for discussing new ideas in business, including theory, practice, and the issues that arise within the field.
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