Open Government Data and Corporate Tax Avoidance: Evidence From Listed Companies of China

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.