反腐败、共谋和企业逃税  

Anti-corruption,Collusion and Tax Evasion

作　　者：余明桂[1] 王俐璇 Yu Minggui;Wang Lixuan

机构地区：[1]武汉大学经济与管理学院,武汉430073

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2019年第2期23-37,共15页FINANCE & ACCOUNTING GUIDE

基　　金：国家自然科学基金面上项目:“民营化、风险承担与企业绩效研究”(71372126);“薪酬差距、国有企业创新与投资效率研究”(71502161);“业绩考核制度与企业创新:基于央企高管业绩考核制度修订的理论与实证研究”(71672134)的资助。

摘　　要：本文分析十八大反腐败能否抑制企业逃税。以2010~2015年A股上市公司为样本,使用双重差分倾向得分匹配模型(PSM-DID)分析,检验结果发现,在反腐败事件后,相对于没有腐败的企业,腐败企业的逃税水平显著降低。文章进一步检验了在税收执法水平不同的地区,反腐败对企业逃税抑制作用的差异。结果发现,反腐败通过加强税收执法力度显著抑制了税收执法差的地区的企业逃税。我们还发现这种抑制作用仅存在于民营企业。本文丰富和拓展了"反腐有利论"和治理企业逃税的相关研究,并为政府通过统一税务行政处罚裁量基准以营造公平税收环境的深化税收执法体制改革措施,提供了一定的理论依据。After China’s 18th Party Congress,a number of corrupt tax officials have been caught one after another because of helping firms to evade,which lead to the fact that companies have previously involved tax evasion find it difficult to escape legal sanctions,thus the opportunity cost of firms’tax evasion has increased,thereby inhibiting tax evasion.Based on the 2010-2015 Ashare listed companies as samples,using the series of anti-corruption actions causing by China’s18 th Party Congress as an exogenous shock,combined with difference in difference and score matching method(PSM-DID),study the impact of anti-corruption on corporate tax evasion.The results show that anti-corruption significantly inhibits evasion.We further test the impact of anticorruption on evasion is more pronounced in provinces with poor tax law enforcement and in private firms.This paper enriches and expands the research on"anti-corruption benefit theory"and tax evasion,it also provides some theoretical basis for the government’s measures of deepening the reform of tax law enforcement system,which to create a fairly tax environment,by using the unified tax administrative penalty.

关 键 词：反腐败 企业逃税 共谋 

分 类 号：F81[经济管理—财政学]