摘要
文章从高管个人特质影响企业税负的微观视角,实证检验学者型财务总监对企业税收规避行为的影响,并进一步研究内部控制与外部监督对企业税收规避行为的约束或抑制效应。研究表明:与其他企业相比,拥有学者型财务总监的企业会更加积极地进行税收规避,通过有效降低税负提高公司绩效与价值;同时,企业内部控制与外部监督对税收规避行为会起到约束和抑制作用,在一定程度上避免税收规避过于激进,从而形成良好的全面税务管理微观机制。
From the micro perspective of corporate executives'impact on corporate tax burdens,the article empirically tests the effects of the CFOs with their academic background on the corporate tax avoidance behavior,and on this basis,it further studies the constraints or the inhibiting effect of the corporate tax avoidance behavior by the corporate internal control and the external supervision mechanism.The research results show that,compared with other companies,those companies with CFOs with their academic background are more active in tax avoidance,and improve their companies'performance and values by effectively reducing their tax burdens;at the same time,the internal control and the external supervision mechanism play a restrictive and a inhibiting role in the company's tax avoidance behavior and avoid an excessive corporate tax avoidance to a certain extent,thereby forming a good micro-mechanism of an overall tax management.
作者
燕洪国
杜晗
YAN Hong-guo;DU Han(School of Accounting,Hangzhou Dianzi University,Hangzhou Zhejiang 310018,China)
基金
国家社会科学基金项目(20BJY228)。
关键词
学者型财务总监
税收规避
内部控制
外部监督
Chief Financial Officer(CFO)
tax avoidance
internal control
external supervision
