本土宗教传统与公司避税--基于我国34100座寺院和8349座宫观的实证研究

Indigenous Religious Tradition and Corporate Tax Avoidance——An Empirical Study Based on 34100Monasteries and 8349Temples in China

基于手工搜集的我国34100座佛教寺院和8349座道教宫观的地理位置数据,本文探讨了本土宗教传统对公司避税的影响,以及反腐力度和产品市场竞争程度的调节作用。研究表明:企业注册地的宗教传统负向影响公司避税。在经过一系列内生性检验后,上述关系依然成立。作用机制分析结果表明,企业注册地的宗教传统通过提高管理者的道德意识和强化管理者的风险规避倾向两条机制抑制了公司避税。调节效应分析结果表明,反腐力度和产品市场竞争程度则削弱了上述负相关关系。进一步区分企业性质后发现,宗教传统对公司避税的抑制作用仅存在于非国有企业中。

Based on the geographical location data collected manually from 34100 Buddhist monasteries and 8349 Taoist temples in China,we discuss the influence of indigenous religious tradition on corporate tax avoidance,as well as the moderating effect of anti-corruption power and product market competition.The religious traditions of the registered places of firms negatively affect corporate tax avoidance,which still holds after a series of endogenous tests.They inhibit corporate tax avoidance through two mechanisms:raising managers’moral consciousness and strengthening managers’risk aversion tendency and anti-corruption power and product market competition weaken the above negative relationship.The inhibiting effect of religious tradition on corporate tax avoidance only exists in non-state-owned enterprises.