{"title":"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","authors":"Yamina Chouaibi, Roua Ardhaoui, Wajdi Affes","doi":"10.1108/emjb-12-2023-0337","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>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.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":null,"pages":null},"PeriodicalIF":3.8000,"publicationDate":"2024-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Does good governance moderate the relationship between blockchain technology use and tax evasion? Evidence from STOXX 600\",\"authors\":\"Yamina Chouaibi, Roua Ardhaoui, Wajdi Affes\",\"doi\":\"10.1108/emjb-12-2023-0337\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>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.</p><!--/ Abstract__block -->\\n<h3>Originality/value</h3>\\n<p>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.</p><!--/ Abstract__block -->\",\"PeriodicalId\":46475,\"journal\":{\"name\":\"EuroMed Journal of Business\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.8000,\"publicationDate\":\"2024-06-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EuroMed Journal of Business\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/emjb-12-2023-0337\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EuroMed Journal of Business","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/emjb-12-2023-0337","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
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.
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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