摘要
基于委托代理理论,深入探讨了税收征管、企业避税与企业投资效率三者之间的关系,选取2008—2012年A股上市公司为样本,实证研究发现:税收征管有助于降低企业避税程度;企业避税活动会降低企业投资效率;税收征管有助于提高企业投资效率;税收征管有助于缓解企业避税与企业投资效率之间的负相关关系。
Based on the principal-agent theory, we discuss the relationship among tax collection, corporate tax and corporate investment efficiency. We select the data from the A-share listed companies from 2008 to 2012 as samples, and our empirical research finds that ： （ 1 ） Tax collection will reduce corporate tax avoidance degree; （2） corporate tax avoidance will reduce the efficiency of corporate investment ; （ 3 ） tax collection will improve the efficiency of corporate investment ; （4） tax collec- tion will suppress the negative correlation between corporate tax avoidance and corporate investment efficiency. This study has important theoretical and practical significance to improve the investment efficiency and expand specific path of tax collection company governance role.
出处
《审计与经济研究》
CSSCI
北大核心
2015年第2期83-92,共10页
Journal of Audit & Economics
基金
国家科技部支撑计划项目(2012BAH08B01)
关键词
税收征管
企业避税
税收管理
企业投资效率
企业税收管理
公司税负
避税活动
公司治理
tax collection
corporate tax avoidance
tax management
corporate investment efficiency
corporate tax manage-ment
company tax
tax avoidance activities
corporate governance
