腐败对企业逃避税行为的影响——来自中国工业企业数据的证据

The Influence of Corruption on Enterprise Tax Evasion Behavior:Evidence from Chinese Industrial Enterprises Data

腐败对企业逃避税行为有重要影响。理论分析发现,较高的腐败程度会增加企业逃税行为的边际收益,降低企业纳税遵从度,并利用2003~2007年的中国工业企业数据证实了这一理论假说。实证结果发现,腐败与企业逃避税行为之间存在显著的正向关系,进一步,分组检验腐败对企业逃避税行为的异质性影响,研究发现,二者的正相关关系只在地税局征管、地方政府财政压力较小、企业所有制类型为私营的情形下显著,呈现出较强的差异化特征。研究结论表明,腐败并不是在所有情形下都会对企业逃避税行为影响显著,其对于企业逃避税行为的影响是有条件的。

Corruption has a significant influence on the enterprise tax evasion behavior. The theoretical analysis shows that the higher degree of corruption will increase the marginal revenue of enterprise tax evasion, and reduce enterprise tax compliance. Based on the Chinese industrial enterprises data from 2003 to 2007, this paper tests the theoretical hypothesis empirically. The results reveal that corruption has a positive relationship with enterprise tax e- vasion. Further, by group testing, the paper finds that this positive relationship will be more obvious if the taxation au- thority is a local one, or the fiscal pressure of local government is lighter, or the enterprise is private, showing the het- erogeneity. Conclusions of this study suggest that the influence of corruption on enterprise tax evasion is conditional.