所有权性质、经济政策不确定性与企业避税  

Ownership,Economic Policy Uncertainty and Corporate Tax Avoidance

作　　者：付佳 蒋彬[1] FU Jia;JIANG Bin(Guangdong Mechanical & Electronical Polytechnic, Guangdong 510515, China)

机构地区：[1]广东机电职业技术学院,广东510515

出　　处：《财经理论研究》2022年第3期86-97,共12页Journal of Finance and Economics Theory

基　　金：广东省普通高校重点科研平台和科研项目(20T5CX16);2021佛山市哲学社科规划项目(2021G1066);2020教育部人文社会科学青年基金项目(20YJC880109)的资助

摘　　要：本文以A股上市公司为样本,研究了所有权性质、经济政策不确定性和企业避税三者之间的关系。研究发现:经济政策不确定性增大会加剧企业的避税程度,国有企业面临经济政策不确定性时其避税动机较小,而非国有企业面临经济政策不确定性时其避税程度较大。本文的研究结果启示:一方面经济政策制定者应该保持经济政策的相对稳定性;另一方面当处于经济政策的较大波动情形时,监管者应加强对企业避税的监管尤其是非国有企业避税的监管,从而有助于我国更好地建立现代财税金融体制。Taking A-share listed companies as samples,this paper studies the relationship among ownership,uncertainty of economic policies and corporate tax avoidance.It is found that the increase of economic policy uncertainty will stimulate corporate tax avoidance,and the state-owned enterprises have less tax avoidance motivation when faced with economic policy uncertainty,while the non-state-owned enterprises are quite opposite.The research results of this paper reveal that on the one hand,economic policy makers should maintain the relative stability of economic policies;on the other hand,when the economic policy becomes instable,regulators should strengthen the supervision of corporate tax avoidance,especially the supervision of non-state-owned enterprises,so as to help China establish a better modern financial and taxation system.

关 键 词：经济政策不确定性 避税 所有权性质 融资约束 

分 类 号：F275.4[经济管理—企业管理]