管理层能力、产权性质与企业避税

Management Ability, Nature of Property Right and Corporate Tax Avoidance

已有研究表明管理层固定效应与企业避税密切相关,但是管理层背景特征却无法为此提供解释。我们将该研究拓展至管理层能力,考察管理层能力对企业避税的影响。研究发现:管理层能力是影响企业避税的重要因素,因为管理层能力会提高企业避税的机会成本,并降低企业避税的风险容忍程度,从而降低企业避税程度;进一步我们考察了不同产权性质下管理层能力对企业避税的影响,我们发现国有企业管理层能力对企业避税的影响要显著强于非国有企业。本文的研究丰富了企业避税影响因素的研究,也拓展了管理层能力经济后果的研究,对税收征管工作也有一定的启示。

The previous researches show that management fixed effect and corporate tax avoidance are closely related, but the background and characteristics of management cannot provide explanations for it. This paper extends the study into the management ability to explore the influence of the management ability on corporate tax avoidance. The result shows that the management ability is an important factor affecting corporate tax avoidance, because the management ability will increase the opportunity cost of corporate tax avoidance and reduce its risk tolerance, thereby reduce the degree of corporate tax avoidance. Furthermore, it studies the impact of management ability of different natures of property right on corporate tax avoidance; the findings indicate that the impact of the management ability of state-owned enterprises is more significant than that of the non-state-owned enterprises. This paper has enriched the research of the influencing factors on corporate tax avoidance and extended the research of the economic consequences of the management ability. It also has some enlightenment on tax collection and management.