社会关系网络能降低民营企业的实际税负吗——基于中国上市公司独立董事视角的实证分析

发布时间：2018-05-07 20:39

本文选题：社会关系网络 + 实际税负　；参考：《当代经济研究》2017年09期

【摘要】：相对于国有企业,民营企业在经营方面更具有灵活性,因此寄希望于通过独立董事的社会关系网络获取外部支持的动机更为强烈。本文通过政府工作经历来刻画独立董事的社会关系网络,选择2007~2013年中国资本市场A股民营上市公司为样本,实证考察独立董事社会关系网络对企业实际税负的影响及制度环境所发挥的作用。研究发现,独立董事社会关系网络显著降低了民营企业的实际税负,这一效应随着制度环境的完善呈现出减弱趋势。上述结论一定程度上支持了现阶段消除社会关系网络干预和优化制度环境等相关政策对于实现税收公平的合理性。
[Abstract]:Compared with state-owned enterprises, private enterprises have more flexibility in management, so the motivation to obtain external support through the social network of independent directors is stronger. This paper describes the social network of independent directors through the government work experience, and chooses the A-share private listed companies in China's capital market from 2007 to 2013 as a sample. An empirical study of the independent director social network on the actual tax burden of enterprises and the role of the institutional environment. It is found that the social network of independent directors has significantly reduced the actual tax burden of private enterprises, and this effect shows a weakening trend with the improvement of the institutional environment. To some extent, these conclusions support the rationality of eliminating social network intervention and optimizing the institutional environment to achieve tax fairness.
【作者单位】：吉林财经大学会计学院;安徽大学商学院;
【基金】：吉林省教育厅“十三五”社会科学项目(201677) 安徽省哲学社会科学基金青年项目(AHSKQ2015D52) 国家自然科学基金青年项目(71302113);国家自然科学基金面上项目(71772001)
【分类号】：F275.4;F276.5

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