公司治理与避税行为研究综述与探讨

Research on Corporate Governance and Tax Avoidance

本文以2010—2015年A股上市公司为样本,实证检验了避税与公司治理之间的关系。研究结果显示,公司的避税行为普遍存在于商业活动中,会为企业带来风险。本文对此在综述的基础上进行研究探讨,为公司治理提供建议。

Based on the data of A-share listed companies from 2010 to 2015, this paper studies the relation between the tax avoidance and corporate governance. The result shows that corporate governance can significantly restrain the tax avoidance. This study enriches the research of corporate governance and gives the advice for corporate governance.