This paper explores the governance effect of tax administration digitization on corporate tax avoidance. Using data from 2. 032 firms publicly listed in China during 2010 and 2020. our paper is among the first to report that the development of digital technologies such as big data and cloud computing has a restraining effect on corporate tax avoidance behavior. https://hollandscountryclothinges.shop/product-category/softshell-trousers/