企业避税行为对企业创新的影响——基于中国A股上市公司的实证分析  

The Impact of Tax Avoidance on Enterprise Innovation:Empirical analysis based on A-share listed companies in China

作　　者：王钰琪 WANG Yuqi(School of Economics,Gansu University of Political Science and Law,Lanzhou 730070,China)

机构地区：[1]甘肃政法大学经济学院,兰州730070

出　　处：《科技和产业》2023年第10期137-144,共8页Science Technology and Industry

摘　　要：创新是经济发展的原动力,企业拥有充足的现金流是保证其能够持续进行创新活动的基本条件。企业的创新活动经常会受到外部的融资约束,合理避税可以间接为企业带来资金流入,为创新活动创造条件。鉴于此,以全部A股上市公司2009—2019年数据为样本进行实证检验,分析企业避税行为对企业内部创新会产生的影响。研究发现,企业合理的避税活动对企业创新起到一定的促进作用,在进行稳健性检验之后结论依然成立。Innovation is the driving force of economic development.The basic condition for an enterprise to have sufficient cash flow is to ensure that it can continue its innovation activities.However,the innovation activities of an enterprise are often constrained by external financing.Reasonable tax avoidance can indirectly bring in capital for the enterprise and create conditions for innovation activities.In view of this,taking the data of all A-share listed companies from 2009 to 2019 as sample,it was empirically tested to analyze the impact of corporate tax avoidance on internal innovation.The research finds that the reasonable tax avoidance activities of enterprises play a certain role in promoting the innovation of enterprises,and the conclusion is still valid after the robustness test.

关 键 词：企业避税 企业创新 融资约束 

分 类 号：F812.42[经济管理—财政学] F425F273.1