儒家文化、税收征管强度与企业避税行为  

Confucian Culture,Tax Enforcement and Corporate Tax Avoidance

作　　者：程博 宣扬 郝玉贵 CHEN Bo;XUAN Yang;HAO Yu-gui(Jiyang College of Zhejiang A&F University,Hangzhou 311300,China;School of Accounting,Shanghai University of International Business and Economics,Shanghai 201620,China;College of Economics and Management,Zhejiang A&F University,Hangzhou 311300,China)

机构地区：[1]浙江农林大学暨阳学院,浙江杭州311300 [2]上海对外经贸大学会计学院,上海201620 [3]浙江农林大学经济管理学院,浙江杭州311300

出　　处：《现代财经（天津财经大学学报）》2020年第10期50-64,共15页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家社会科学基金青年项目(12CGL121);浙江农林大学暨阳学院人才启动项目(JY2018RC01)。

摘　　要：本文以沪深A股上市公司为研究样本,深入考察了非正式制度之儒家文化与企业避税行为之间的关系。实证检验结果发现,儒家文化与企业避税行为之间呈显著的负相关关系,这一现象在税收征管强度低的地区更为明显。在考虑一系列稳健性检验后,该结论依旧稳健。Using the listed companies in Shanghai and Shenzhen as research samples,we investigate the relationship between Confucian ethics and radical tax avoidance.The empirical results show that there is a significant negative correlation between Confucian culture and corporate tax avoidance behavior,which is more obvious in enterprises with low tax collection and management intensity.After we consider a series of robustness tests,the conclusion is still robust.

关 键 词：儒家文化 企业避税 税收征管 

分 类 号：F810.42[经济管理—财政学]