高管团队海外经历与企业避税行为

Study on the Relationship between Overseas Experience of Executive Team and Corporate Tax Avoidance

以2012—2018年制造业上市企业为样本,实证检验高管团队海外经历对企业避税行为的影响。研究发现:高管团队海外经历对企业避税行为有显著正向影响,战略导向在高管团队海外经历与企业避税行为的关系中起中介作用,业绩期望落差负向调节战略导向在两者关系中的中介作用。进一步研究表明,相较于海外学习经历,具有海外工作经历的高管团队对企业避税行为的影响效果更大;相较于国有企业,具有海外经历的高管在非国有企业中避税程度更高;区分高管职务类型发现,影响企业避税行为的是整个高管团队,而非关键高管。研究结论为企业完善内部治理,为税务部门加强税收征管提供了借鉴意义。

Taking listed manufacturing companies from 2012 to 2018 as samples,this paper empirically examines the impact of the overseas experience of the senior management team on corporate tax avoidance. It is found that:overseas experience of the executive team has a significant positive impact on corporate tax avoidance behavior,strategic orientation mediates the relationship between overseas experience of the executive team and corporate tax avoidance behavior,and performance expectation fallout negatively moderates the mediating role of strategic orientation in the relationship. Further research shows that,compared with overseas study experience,the executive team with overseas work experience has a greater impact on corporate tax avoidance;compared with state-owned enterprises,executives with overseas experience have a higher degree of tax avoidance in non-state-owned enterprises. Differentiating the types of executive positions found that it is the whole senior management team,rather than the key executives,that influences corporate tax avoidance. The findings of the study have implications for corporate to improve internal governance while for tax authorities to strengthen tax collection and management.