高学历员工与企业税收激进  

High-degree Employees and Enterprise Tax Avoidance

作　　者：施汉忠[1] 姚凯[2] 马晨淞 SHI Han-zhong;YAO Kai;MA Chen-song(School of Business, Nanjing University, Nanjing 210092;School of Management, Fudan University, Shanghai 200433, China)

机构地区：[1]南京大学商学院,江苏南京210092 [2]复旦大学管理学院,上海200433

出　　处：《山西财经大学学报》2019年第6期85-97,共13页Journal of Shanxi University of Finance and Economics

基　　金：国家社会科学基金重大项目(16ZDA057)

摘　　要：基于2006-2015年中国A股非金融类上市公司的样本,研究了员工受教育水平对企业税收激进行为的影响。结果发现:高学历员工的占比越高,企业的税收激进程度就越低,且这种效应在非国有企业、薪酬差距小的企业以及管理层权力小的企业中更加显著;高学历员工主要通过提高信息质量和参与企业监督来减少企业的税收激进行为;高学历员工不仅能降低企业的税收激进程度,还能降低企业的税率波动风险;随着员工学历的提高,其对企业税收激进行为的抑制效应会更加明显。Based on the data of Chinese A-share non-financial listed companies from 2006 to 2015,this study explored the effect of employees’ education level on enterprises’ tax avoidance behaviour. The results show that,the higher the proportion of high-degree employees is,the lower the degree of enterprise tax avoidance is,which is more evident in non-state-owned enterprises and those with smaller salary gap or smaller management power. Moreover,we find that,high-degree employees have reduced tax avoidance behaviour mainly through the improvement of information quality and the participation in corporate supervision. Besides,high-degree employees could also reduce the risk of fluctuations of tax rate. In a word,a higher level of education would more evidently inhibit tax avoidance.

关 键 词：高学历员工 税收激进 信息角色 治理角色 税率波动 

分 类 号：F276[经济管理—企业管理]