摘要
以我国上市公司1992～2009年的高管变更及高管个人特征数据为样本,实证分析公司高管个人特征与公司税负之间的关系。研究结果表明,公司高管的变更会显著影响公司税负的大小,且该影响发挥作用的时间具有一定的滞后性。公司高管的任期长短、专业背景等个人特征是影响公司税负的重要因素。
According to the data of top executive turnover and the personal characteristics of Chinese listed companies from 1992 to 2009,this article carries out an empirical research of the relationship between personal characteristics of top executives and tax burden of listed companies.It can be seen that executive turnover will have a significant impact on the company's tax burden,and this impact is with a certain time lag.The length of tenure, professional background and personal characteristics of top executives are the important factors contributing to the company's tax burden.
出处
《税务与经济》
CSSCI
北大核心
2012年第4期58-64,共7页
Taxation and Economy
基金
国家自然科学基金项目"基于治理结构变化的企业逃税机理与治理研究"(项目编号:70873045)
国家自然科学基金项目"有限理性行为与个人纳税遵从"(项目编号:71173079)
华中科技大学自主创新研究基金"税收公平:公平度的测量与经验检验"(项目批准号:2011QN107)的资助
关键词
中国
公司高管
个人特征
公司税负
China
top executive
personal characteristics
company tax burden
