地区幸福感对企业税收遵从的影响  

Effect of Regional Happiness on Corporate Tax Compliance

作　　者：沈维涛[1] 李杜康琦 SHEN Weitao;LI Dukangqi(School of Management,Xiamen University,Xiamen 361005,China)

机构地区：[1]厦门大学管理学院,厦门361005

出　　处：《管理科学》2023年第2期100-115,共16页Journal of Management Science

摘　　要：作为对理性假设的修正,税收的社会心理模型认为纳税人的纳税决策不仅是传统意义上外部环境约束之下的效用最大化,同时也受到心理因素的影响。在此思路下,已有研究很少关注的地区心理因素-地区幸福感可能影响当地企业的税收遵从。理论上,幸福感是心理资本的一个维度,地区幸福感属于区域内社会成员共享的心理资本,因而能对企业纳税决策产生影响。地区幸福感与企业税收遵从的关系具有两面性,一方面,地区幸福感伴随的亲社会倾向会提高企业税收遵从水平;另一方面,地区幸福感也可能增加企业对避税潜在风险的容忍度,使企业更可能从事避税,此时企业税收遵从水平会降低。为此提出竞争性假说并进行实证检验,以2007年至2018年A股上市企业数据为样本来源,运用描述性统计、相关性检验、多元回归分析等计量方法,采用工具变量法和替代变量等稳健性检验手段,分析地区幸福感是否会促进企业税收遵从,并探究地区幸福感对企业税收遵从产生影响的作用机制、异质性因素和经济后果。研究结果表明,企业所在城市的幸福感对企业税收遵从有显著影响,地区幸福感越高,企业税收遵从水平越高,这一结果在处理了潜在的内生性问题后保持不变。机制检验发现,地区幸福感能够抑制融资约束对企业税收遵从的消极影响并强化内部控制对避税的约束作用,从而提高企业税收遵从水平。进一步研究发现,地区幸福感的企业税收遵从效应在受社会监督程度低、管理层风险偏好高和董事会监督薄弱的企业中表现得更加显著。此外,使用基于新浪微博的社交媒体语料情感分析方法测量地区幸福感后发现,地区幸福感对企业税收遵从依然有显著的正向影响。最后,地区幸福感通过促进企业税收遵从提升了企业价值。从地区幸福感出发考察企业税收遵从的影响因�As a modification of the rational hypothesis,the social psychological model of decisions regarding tax payment asserts that the taxpayer's decision-making about tax payment is not only subject to the utility maximization under the constraints of the external environment in the traditional sense;it is also influenced by psychological factors.As a regional psychological factor that has received little attention in existing research,regional happiness can affect the tax compliance of local corporations.Happiness is a dimension of psychological capital.Regional happiness belongs to the group psychological capital shared by social members;therefore,it can have an impact on corporates'tax decision-making.There are two sides to the relationship between regional happiness and corporate tax compliance.On the one hand,the prosocial tendency accompanied by regional happiness will increase corporate tax compliance,which should manifest as higher corporate tax payment.On the other hand,regional happiness may also increase corporates'tolerance to the potential risks of tax avoidance so that corporates are more likely to engage in tax avoidance,and corporate tax compliance will be reduced.A set of competing hypotheses is proposed for empirical test based on the above analysis.Data of Chinese A-share listed companies during the period 2007-2018 are used as the sample source.In addition,the following methods are applied to examine whether regional happiness can promote corporate tax compliance:descriptive statistics,correlation test,multiple regression analysis,and robustness test methods including instrumental variable method and substitute variable method.This study also explores the mechanism,heterogeneity factors,and economic consequences of regional happiness'influence on corporate tax compliance.The results show that the happiness of the city where the company is located has a significant impact on corporate tax compliance,the higher the happiness,the higher the corporate tax compliance.This conclusion remains unchanged aft

关 键 词：幸福感 社会心理 企业税收遵从 心理资本 融资约束 内部控制 

分 类 号：F275.1[经济管理—企业管理] C912.6[经济管理—国民经济]