企业产权、高管特征与税收规避

Executive Characteristics, Ownership Nature of Ultimate Controller and Tax Avoidance

本文以我国2007年至2013年所有A股高管发生变更的上市公司数据为样本,从公司治理角度分析了高管个体特征对公司税收筹划激进度的影响,研究表明,高管个体特征显著影响公司税收规避程度,进一步的,相较于非国有公司,国有公司高管个体特征对公司税收规避程度的影响更为显著。本文的结论极大的补充和拓展了近些年来关于公司避税代理观的研究,也有利于我们更好地的理解企业税收规避行为的高管个体固定效应。

In this paper, using all A stocks executive change of listing Corporation from 2007 to 2013 in China as the research sample, From corporate governance respective, researching whether executives' characteristics play an influence on the company tax planning aggressiveness. We found, personal characteristics significantly influence the corporate tax avoidance. Further, compared to non-State-Owned Company, State-Owned Company executives' personal characteristics have more significant effect on corporate tax avoidance.The conclusion of this paper greatly complement and expand about the company tax agent concept study in recent years, also individual fixed effects of executives help us to have a better understanding of business tax avoidance.