企业腐败文化与逃税行为  

CorporateCorruption Culture and Tax Evasion

作　　者：董斌[1] 赵燕芳 DONG Bin;ZHAO Yanfang(School of Economics and Management,Southeast University,Nanjing,211189)

机构地区：[1]东南大学经济管理学院

出　　处：《中国经济问题》2023年第4期24-38,共15页China Economic Studies

基　　金：国家社会科学基金一般项目(13BJL002);江苏省社会科学基金重点项目(22JZA002)。

摘　　要：本文基于2008—2018年沪深两市A股上市公司的样本数据,采用面板双向固定效应模型与工具变量法实证研究企业腐败文化对其逃税行为的影响。研究结果表明,腐败文化对企业逃税行为具有显著的影响:企业腐败文化越浓厚,企业逃税行为越严重。相较国有企业,腐败文化对民营企业逃税行为的影响更明显;市场化程度较高的地区,企业腐败文化对其逃税行为的影响也越显著。机制研究显示,在腐败文化的驱使下,公司会通过向税务征管人员行贿形成征纳合谋,以实施逃税活动。最后,金税三期工程自然实验的结果表明,强化税收征管总体上可以有效减少企业逃税行为,但对于腐败文化严重的企业则收效不大。Using the sample of A-share listed companies from 2008 to 2018,this paper adopts the panel two-way fixed effects model and the instrumental variable approach to empirically investigate the impact of corporate corruption culture on tax evasion.The results show that corruption culture has a significant effect on corporate tax evasion.The stronger corruption culture is,the more rampant tax evasion is.Compared with state-owned enterprises,the corruption culture has more remarkable influence on tax evasion of private enterprises.And the impact of corporate corruption culture on tax evasion is more significant in regions with high level of marketization.In fact companies with serious corruption culture tend to bribe tax collectors to collude with them in tax evasion.Finally,the natural experiment of the third phase of the Golden Tax Project shows that reinforcement of taxation policy can effectively control corporate tax evasion in general,while it has little effect on companies with strong corruption culture.

关 键 词：腐败文化 企业逃税 税收征管 

分 类 号：F832.51[经济管理—金融学] F812.42[政治法律—政治学] F275[政治法律—中共党史] D262.6