工业技术经济2018，Vol.37Issue(5)：56-62,7.DOI:10.3969/j.issn.1004-910X.2018.05.008
两权分离与民营企业避税行为研究——基于2010～2016年公司治理的经验证据
Separation of the Two Powers and Tax Avoidance Behavior of Private Enterprises——Empirical Evidence Based on Corporate Governance
徐怀伏 1陈飘飘 1袁璨璨 1席晓宇1
作者信息
- 1. 中国药科大学国际医药商学院,南京 211138
- 折叠
摘要
Abstract
For enterprises, the payment of tax is the responsibility it should bear, but for seeking their own rapid develop-ment, enterprises especially private enterprises have a strong incentive to carry out tax avoidance activities to reduce tax burden. Can the separation of ownership and management of private enterprises have a significant impact on their tax avoidance behavior? In this paper, the empirical study of Shanghai and Shenzhen listed companies from 2010 to 2016 is conducted, and the sample selec-tion bias is controlled by Heckman two-step method.The study finds that the degree of separation of the two enterprises has a signif-icant positive correlation with the actual income tax rate, that is, the more decentralized ownership and management rights of pri-vate enterprises, the less tax avoidance, the more inclined to choose a conservative tax planning approach to corporate governance. The research of this paper is helpful to understand the inherent mechanism of tax avoidance behavior of private enterprises, and also provides practical guidance for taxation supervision of private enterprises by relevant government tax authorities.关键词
避税行为/两权分离/税收筹划/Heckman两步法/民营企业/税收监管Key words
tax avoidance behavior/separation of two powers/tax planning/Heckman two-step method/private enterpri-ses/tax regulation分类
管理科学引用本文复制引用
徐怀伏,陈飘飘,袁璨璨,席晓宇..两权分离与民营企业避税行为研究——基于2010～2016年公司治理的经验证据[J].工业技术经济,2018,37(5):56-62,7.
