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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 major impact on corporate tax evasion. Theoretical analysis shows that the higher level of corruption will increase the marginal benefit of corporate tax evasion and reduce the compliance of corporate tax compliance. This theoretical hypothesis is confirmed by using Chinese industrial enterprises data from 2003 to 2007. The empirical results show that there is a significant positive relationship between corruption and corporate evasion behavior. Further, the heterogeneity of corporate evasion behavior is examined in groups. The study shows that the positive correlation between the two is only collected by the local tax bureau, Local government financial pressure is small, the type of ownership of enterprises is significant in the case of private, showing a strong differentiated characteristics. The conclusion of the study shows that corruption does not affect corporate evasion in all cases to a significant extent, and its impact on corporate evasion of tax behavior is conditional.