产品市场势力对公司避税行为的影响  

The Influence of Product Market Power on the Company's Tax Avoidance

作　　者：彭效冉 许浩然[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《山西财经大学学报》2016年第11期70-80,共11页Journal of Shanxi University of Finance and Economics

基　　金：国家公派留学博士生联合培养项目(CSC201506360170)

摘　　要：以中国1998-2013年A股制造业和采矿业两类上市公司为研究样本,考察公司产品市场势力对其避税行为的影响。研究发现,公司产品市场势力越大,其避税行为越激进。进一步研究表明,产品市场势力与公司避税行为之间的正相关关系在行业竞争程度较大的情况下依然存在。此外,具有产品市场势力的国有企业的避税动机更为激进。Based on the empirical data of Chinese listed companies from manufacture and mine industry, we study that how the company product market power affects its tax avoidance strategy. It is found that companies are more powerful in their product market,they are inclined to adopt more aggressive tax strategies. Further research shows that the positive correlation between the product market power and company＇s tax avoidance behaviors still exists in the situation of the industry competition. Moreover, state-owned enterprises with product market power and the tax avoidance motivation are also positively correlated. The empirical evidence in this paper provides a meaningful reference for investors and regulators to understand the company＇s tax avoidance behavior from the industrial organization level.

关 键 词：产品市场势力 公司避税行为 行业竞争程度 产权性质 

分 类 号：F276[经济管理—企业管理]