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What is Is New Technology Always Good Artificial Intellig 2025 International Review about?

This study investigates the impact of artificial intelligence (AI) on corporate tax avoidance among Chinese A-share enterprises from 2008 to 2023. The findings suggest that AI promotes tax avoidance by increasing high-skilled labor and intelligent input costs, particularly in environments with reduced tax regulation and heightened tax burdens. The research contributes to understanding the relationship between AI and tax avoidance, highlighting the complexities of new technology

Author

Raul Rodriguez

Language

EN