With the global spread of the COVID-19 pandemic

the economy of the world generally continues to decline. Macroeconomic uncertainty is increasing

and the external financing environment of enterprises is not good. Tax avoidance

as an alternative financing method to alleviate the tight internal cash flow of enterprises

can help enterprises reduce cash expenditure. At the same time

China has always attached great importance to the construction of business environment. The motivation of radical tax avoidance of financing constrained enterprises may be moderated by the business environment. In view of this

this paper selects A-share listed companies in China from 2011 to 2020 as the research sample and the empirical results show that there is a significant positive correlation between financing constraints and corporate tax avoidance

and business environment has an inhibitory effect on the relationship between financing constraints and corporate tax avoidance.