政治关联对家族企业税收激进行为的影响:社会情感财富理论视角
发布时间：2018-12-14 10:09
【摘要】：本文基于社会情感财富理论视角,以2010-2014年中国家族上市公司为研究样本,就政治关联对家族企业税收激进行为的影响进行了实证研究。研究结果表明:(1)具有政治关联的家族企业较之不具有政治关联的家族企业具有更低程度的税收激进行为,且个中随着政治关联程度的加深,其税收激进程度会更低;(2)家族企业经营年限越长,政治关联对家族企业税收激进行为的抑制作用越明显;(3)家族企业所处地区的市场化程度越高,政治关联对家族企业税收激进行为的抑制作用越弱。地方政府应该积极吸纳民营企业家参政议政,以提高民营企业履行社会责任的水平并减少其税收激进行为,而税收监管部门则须在改善市场环境的同时加大监管力度,以防范民营企业的税收激进行为。
[Abstract]:Based on the theory of social affective wealth, this paper makes an empirical study on the influence of political association on the tax radical behavior of Chinese family firms from 2010 to 2014. The results show that: (1) Family firms with political connections have lower degree of tax radicalization than those without political connections, and the degree of tax radicalization will be lower with the deepening of political connections; (2) the longer the family business is, the more obvious the inhibition effect of the political connection to the tax radical behavior of the family business; (3) the higher the marketization degree of the family business, the weaker the restraining effect of the political connection to the tax radical behavior of the family business. The local government should actively attract private entrepreneurs to participate in politics, in order to improve the level of social responsibility of private enterprises and reduce their tax radical behavior, and the tax supervision department should improve the market environment and strengthen the supervision at the same time. In order to prevent private enterprise tax radical behavior.
【作者单位】： 武汉大学经济与管理学院;
【基金】：国家自然科学基金项目“基于双重委托代理理论模型构建的股权集中型公司治理最优化研究”(70502024) 教育部新世纪优秀人才支持计划项目(NCET-11-0412)
【分类号】：D0;F275.4;F276.5
[Abstract]:Based on the theory of social affective wealth, this paper makes an empirical study on the influence of political association on the tax radical behavior of Chinese family firms from 2010 to 2014. The results show that: (1) Family firms with political connections have lower degree of tax radicalization than those without political connections, and the degree of tax radicalization will be lower with the deepening of political connections; (2) the longer the family business is, the more obvious the inhibition effect of the political connection to the tax radical behavior of the family business; (3) the higher the marketization degree of the family business, the weaker the restraining effect of the political connection to the tax radical behavior of the family business. The local government should actively attract private entrepreneurs to participate in politics, in order to improve the level of social responsibility of private enterprises and reduce their tax radical behavior, and the tax supervision department should improve the market environment and strengthen the supervision at the same time. In order to prevent private enterprise tax radical behavior.
【作者单位】： 武汉大学经济与管理学院;
【基金】：国家自然科学基金项目“基于双重委托代理理论模型构建的股权集中型公司治理最优化研究”(70502024) 教育部新世纪优秀人才支持计划项目(NCET-11-0412)
【分类号】：D0;F275.4;F276.5
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7 翁宵f，
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