本文選題：管理者特質(zhì) + 稅收規(guī)避��； 參考：《北京交通大學(xué)》2017年碩士論文

【摘要】：稅收規(guī)避是稅收理論研究的一個(gè)重要課題,包括稅收規(guī)避行為的影響因素以及經(jīng)濟(jì)后果等方面。關(guān)于稅收規(guī)避行為影響因素的討論多是從公司一般特征、治理結(jié)構(gòu)等角度出發(fā),基于傳統(tǒng)稅收理論下管理者是理性人的假設(shè)。隨著高層梯隊(duì)理論與行為金融理論的發(fā)展,管理者個(gè)體特質(zhì)差別引起企業(yè)決策差別,進(jìn)而影響企業(yè)價(jià)值與績(jī)效的議題逐漸進(jìn)入國(guó)內(nèi)外學(xué)者的視野。本文基于高層梯隊(duì)理論與行為金融理論,假設(shè)并實(shí)證檢驗(yàn)管理者特質(zhì)會(huì)影響企業(yè)的稅收規(guī)避行為,即管理者外顯特質(zhì)(年齡、性別、學(xué)歷等)體現(xiàn)內(nèi)在特質(zhì)(風(fēng)險(xiǎn)偏好、過(guò)度自信、避稅動(dòng)機(jī)等),而具有這些特質(zhì)的管理者更傾向于進(jìn)行稅收規(guī)避。關(guān)于稅收規(guī)避行為經(jīng)濟(jì)后果研究的一個(gè)重要方面是稅收規(guī)避行為對(duì)企業(yè)價(jià)值的影響。傳統(tǒng)避稅理論認(rèn)為稅收規(guī)避行為帶來(lái)的現(xiàn)金流收益會(huì)提高企業(yè)價(jià)值,但委托代理理論則認(rèn)為管理者進(jìn)行自利性的避稅尋租會(huì)降低企業(yè)價(jià)值。本文首先在二者的辯證分析下討論稅收規(guī)避與企業(yè)價(jià)值的關(guān)系,接著在研究稅收規(guī)避行為對(duì)企業(yè)價(jià)值的影響時(shí)進(jìn)一步加入管理者特質(zhì)的因素,討論是否具有某些特質(zhì)的管理者對(duì)稅收規(guī)避與企業(yè)價(jià)值的關(guān)系的影響會(huì)有所不同。通過(guò)對(duì)滬深A(yù)股上市公司2000-2015年的數(shù)據(jù)檢驗(yàn)后發(fā)現(xiàn):相比于女性管理者,男性管理者更傾向于進(jìn)行稅收規(guī)避;相比于年輕的管理者,年長(zhǎng)的管理者更傾向于進(jìn)行稅收規(guī)避;學(xué)歷越高的管理者更傾向于進(jìn)行稅收規(guī)避;任期越短的管理者越傾向于進(jìn)行稅收規(guī)避。討論稅收規(guī)避與企業(yè)價(jià)值的關(guān)系時(shí),稅收規(guī)避帶來(lái)的現(xiàn)金流增加效應(yīng)更大,使企業(yè)價(jià)值得到提升。引入管理者特質(zhì)變量后,結(jié)果表明,相比于女性管理者,男性管理者進(jìn)行稅收規(guī)避提升企業(yè)價(jià)值的程度較低;年齡越大的管理者進(jìn)行的稅收規(guī)避提升企業(yè)價(jià)值的程度越大;任期越長(zhǎng)的管理者進(jìn)行稅收規(guī)避提升企業(yè)價(jià)值的程度越大;管理者學(xué)歷對(duì)稅收規(guī)避與企業(yè)價(jià)值關(guān)系的影響未能得到驗(yàn)證�；谝陨戏治�,本文的創(chuàng)新之處在于既豐富了稅收規(guī)避影響因素方面的理論研究,又豐富了高層管理理論與行為金融理論的應(yīng)用,同時(shí)也使稅收規(guī)避行為價(jià)值的研究體系更加全面。
[Abstract]:Tax evasion is an important subject in the study of tax theory, including the influence factors and economic consequences of tax evasion. The discussion about the influencing factors of tax evading behavior is based on the assumption that the manager is a rational person under the traditional tax theory from the point of view of the general characteristics of the company and the governance structure. With the development of high-level echelon theory and behavioral finance theory, the difference of managers' individual characteristics leads to the difference of enterprise decision making, and then issues affecting enterprise value and performance gradually enter the field of vision of domestic and foreign scholars. Based on the theory of high-level echelon and behavioral finance, this paper hypothesizes and empirically tests that the characteristics of managers will affect the behavior of tax evasion, that is, the explicit traits of managers (age, gender, educational background, etc.) reflect the inherent characteristics (risk preference). Overconfidence, tax avoidance motivations, and managers with these traits tend to circumvent taxes. An important aspect of the study on the economic consequences of tax evasion is the impact of tax evasion on enterprise value. The traditional tax avoidance theory holds that the cash flow income brought by tax evasion will improve the enterprise value, but the principal-agent theory holds that the self-interest tax avoidance and rent-seeking by managers will reduce the enterprise value. In this paper, the relationship between tax evasion and enterprise value is discussed in the dialectical analysis of both, and then the factors of managers' characteristics are added to the study of the influence of tax evading behavior on enterprise value. Discussing whether managers with certain characteristics have different effects on the relationship between tax evasion and enterprise value. By examining the data of Shanghai and Shenzhen A-share listed companies from 2000 to 2015, it is found that compared with female managers, male managers are more inclined to circumvent tax revenue, and older managers tend to avoid tax revenue more than young managers. Managers with higher education are more inclined to avoid tax; managers with shorter tenure are more inclined to avoid tax. When discussing the relationship between tax evasion and enterprise value, the increase effect of cash flow brought by tax evasion is greater, and the enterprise value is promoted. After introducing managerial trait variables, the results show that compared with female managers, male managers have lower degree of tax evasion and promotion of enterprise value, and the older the managers are, the greater the degree of tax evasion and promotion of enterprise value. The longer the tenure of managers, the greater the degree of tax evasion to enhance the value of enterprises, and the impact of managers' education on the relationship between tax evasion and enterprise value has not been verified. Based on the above analysis, the innovation of this paper is that it not only enriches the theoretical research on the influence factors of tax evasion, but also enriches the application of high-level management theory and behavioral finance theory. At the same time, it also makes the research system of tax evading behavior value more comprehensive.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F275;F272.91

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