企业社会责任与企业避税（所得税规避）程度的关系研究

发布时间：2018-07-24 18:23

【摘要】：20世纪初,企业社会责任概念最早起源于美国,在历经几十年的发展后企业社会责任已经演变成一个多维度多层次的概念系统。企业避税是否作为企业对社会责任的承担这一问题近几年成为理论界与学术界探讨的热点。通过对国内外关于企业社会责任,企业避税的研究文献梳理可知在企业社会责任和企业避税各自的领域中都具有丰富的研究成果,但对于两者之间的关系研究并不多。企业对待避税的态度如何?是否将避税当作对社会责任的不承担?还是认为降低税负也有助于企业承担社会责任?本文在前人的研究成果的基础上,通过实证方法探究企业社会责任与企业避税程度之间的关系,并以环境敏感因素作为新视角更进一步探究两者之间的关系。本文通过对企业社会责任相关理论的梳理,以2009-2014年间中国发布企业社会责任报告的上市公司为研究样本,运用实证的方法探究企业社会责任与企业避税程度之间的关系。研究结果表明企业社会责任表现与企业避税程度呈现显著的负相关关系,说明大部分企业都能认识到不采取激进的避税措施应作为承担社会责任的组成部分,即企业社会责任对企业避税程度具有抑制作用。对于环境敏感型企业(重污染),该类型的企业具有社会责任信息披露的特殊政策规定所以更易遭受来自公众的压力,进而影响企业的避税程度。本文对样本企业分为环境敏感型与非敏感型进行分组回归。结果表明非敏感型企业的社会责任评分与避税程度负相关,而敏感型企业并无此相关性。稳健性检验中,本文依据企业社会责任评分高低进行分组回归,高分组显示两者呈现负相关,低分组并无相关性,该结果使本文结论更具稳健性。本文的研究成果对于政府推行社会责任活动、税务监管者的税收稽查和企业社会责任观的形成都具有积极的意义。税收征管者在进行税务稽查时,可将企业社会责任作为判断企业避税程度的指标之一。相关机构也可通过出台政策对企业社会责任报告披露给予规范化,促进企业社会责任活动的良序发展。
[Abstract]:At the beginning of the 20th century, the concept of corporate social responsibility originated in the United States. After decades of development, corporate social responsibility has evolved into a multi-dimensional and multi-level concept system. Whether corporate tax avoidance is the social responsibility of enterprises has become a hot topic in theory and academic circles in recent years. Through the research literature on corporate social responsibility and corporate tax avoidance at home and abroad, we can see that there are rich research results in the field of corporate social responsibility and corporate tax avoidance, but there are few studies on the relationship between the two. What is the attitude of companies to tax avoidance? Does tax avoidance be treated as a non-commitment to social responsibility? Or do you think reducing taxes will also help companies take on social responsibility? Based on the previous research results, this paper explores the relationship between corporate social responsibility (CSR) and corporate tax avoidance by empirical method, and further explores the relationship between CSR and corporate tax avoidance from a new perspective of environmental sensitive factors. By combing the relevant theories of corporate social responsibility and taking the listed companies that issued CSR reports in China from 2009-2014 as the research samples, this paper uses empirical methods to explore the relationship between CSR and corporate tax avoidance. The results show that the performance of corporate social responsibility is negatively related to the degree of corporate tax avoidance, which indicates that most enterprises can realize that not to adopt radical tax avoidance measures should be taken as a component of social responsibility. That is, corporate social responsibility has an inhibitory effect on the degree of corporate tax avoidance. For environment-sensitive enterprises (heavy pollution), this type of enterprises have special policies of social responsibility information disclosure, so they are more vulnerable to pressure from the public, and then affect the degree of corporate tax avoidance. In this paper, the sample enterprises are divided into environmental sensitive type and non-sensitive type for grouping regression. The results show that the social responsibility score of non-sensitive enterprises is negatively correlated with the degree of tax avoidance, but it is not related to sensitive enterprises. In the robustness test, this paper carries on the grouping regression according to the enterprise social responsibility score, the high score group shows negative correlation, the low group has no correlation, this result makes the conclusion of this paper more robust. The research results of this paper are of positive significance for the government to carry out social responsibility activities, the tax supervision of tax regulators and the formation of the concept of corporate social responsibility. Tax collectors can take corporate social responsibility as one of the indicators to judge the degree of tax avoidance. Relevant institutions can also standardize the disclosure of corporate social responsibility reports by issuing policies to promote the orderly development of corporate social responsibility activities.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F270;F275.4

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