مجلة معهد العلوم الإقتصادية

Digitalization And Profit Shifting Evidence From Large U.s. Technology Groups

Auteurs : Zanouda Imane .

Résumé

This study examines the relationship between digitalization, fiscal reforms, and profit-shifting (PSI) behavior among the GAFAM cluster over the period 2010-2024, using an Autoregressive Distributed Lag (ARDL) approach. The results reveal a Dual-Track Tax Strategy. In the long run, digitalization creates digital traceability, which acts as a structural constraint by enhancing fiscal transparency. Conversely, investments in capital and research and development (R&D) remain primary drivers for shifting profits through intangible assets. In the short run, a dynamic strategic interaction emerges, where firms exhibit a hyper-agile response speed (ECT = -1.828) to outpace new regulations. The primary contribution of this research is identifying the regulatory lag between fast corporate adjustments and slow legislative cycles. It also captures the temporal paradox of R&D, showing how innovation costs initially reduce shifting but eventually create the intangible assets used for tax optimization. The findings advocate for real-time digital monitoring and global tax enforcement.

Mots clés

Digitalization ; Profit-Shifting ; Tax Planning ; ARDL ; GAFAM