社会责任表现、报告披露意愿与税收激进度——基于A股上市公司的实证研究

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英文篇名：Social Responsibility Performance,Report Disclosure Intention and Tax Aggressiveness: An Empirical Study Based on A-share Listed Companies 作者：安玉琢 ; 李孟佳 英文作者：AN Yuzhuo;LI Mengjia;School of Economics and Management,Hebei University of Technology; 关键词：社会责任表现 ; 报告披露意愿 ; 税收激进度 ; 产权性质 ; 股权集中度 ; 税收规避 ; 企业税负 ; 国有企业 英文关键词：social responsibility performance;;report disclosure intention;;tax aggressiveness;;property right nature;;ownership concentration;;tax avoidance;;enterprise tax incidence;;state-owned enterprise 中文刊名：NJSJ 英文刊名：Journal of Nanjing Audit University 机构：河北工业大学经济管理学院; 出版日期：2017-11-03 11:07 出版单位：南京审计大学学报 年：2017 期：v.14;No.68 语种：中文; 页：NJSJ201706009 页数：10 CN：06 ISSN：32-1867/F 分类号：89-98

摘要

基于2011—2015年A股上市公司的数据,对社会责任表现与税收激进度的关系进行研究,实证结果表明:社会责任表现越好的公司,其税收激进水平越低,并且披露意愿会对社会责任表现与税收激进度之间的关系产生影响,社会责任表现与税收激进度的负相关关系在应规披露社会责任信息的企业中更加明显。然而,拓展性检验发现,最终控制人性质对社会责任表现与税收激进度之间的关系并没有产生显著影响。因此,提高社会责任表现对税收激进度的约束作用,需要强化对自愿披露社会责任报告企业的监督。
        Based on the data of A-share listed companies from 2011 to 2015,this paper makes a study on the relationship between social responsibility performance and tax aggressiveness. The empirical results show that the better the performance of corporate social responsibility,the lower the level of tax aggressiveness,and the disclosure intention will have an impact on the relationship between the above two. A negative correlation between social responsibility and tax aggressiveness is more obvious in compulsive disclosure enterprises. However,the extended test finds that the nature of the ultimate controller does not have a significant impact on the relationship between social responsibility performance and tax aggressiveness. Therefore,it is necessary to strengthen the supervision of enterprises with voluntary disclosure of social responsibility information in order to improve the constraint of social responsibility performance on tax aggressiveness.

引文

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