【摘要】：本文基于社會(huì)情感財(cái)富理論視角,以2010-2014年中國(guó)家族上市公司為研究樣本,就政治關(guān)聯(lián)對(duì)家族企業(yè)稅收激進(jìn)行為的影響進(jìn)行了實(shí)證研究。研究結(jié)果表明:(1)具有政治關(guān)聯(lián)的家族企業(yè)較之不具有政治關(guān)聯(lián)的家族企業(yè)具有更低程度的稅收激進(jìn)行為,且個(gè)中隨著政治關(guān)聯(lián)程度的加深,其稅收激進(jìn)程度會(huì)更低;(2)家族企業(yè)經(jīng)營(yíng)年限越長(zhǎng),政治關(guān)聯(lián)對(duì)家族企業(yè)稅收激進(jìn)行為的抑制作用越明顯;(3)家族企業(yè)所處地區(qū)的市場(chǎng)化程度越高,政治關(guān)聯(lián)對(duì)家族企業(yè)稅收激進(jìn)行為的抑制作用越弱。地方政府應(yīng)該積極吸納民營(yíng)企業(yè)家參政議政,以提高民營(yíng)企業(yè)履行社會(huì)責(zé)任的水平并減少其稅收激進(jìn)行為,而稅收監(jiān)管部門(mén)則須在改善市場(chǎng)環(huán)境的同時(shí)加大監(jiān)管力度,以防范民營(yíng)企業(yè)的稅收激進(jìn)行為。
[Abstract]:Based on the theory of social affective wealth, this paper makes an empirical study on the influence of political association on the tax radical behavior of Chinese family firms from 2010 to 2014. The results show that: (1) Family firms with political connections have lower degree of tax radicalization than those without political connections, and the degree of tax radicalization will be lower with the deepening of political connections; (2) the longer the family business is, the more obvious the inhibition effect of the political connection to the tax radical behavior of the family business; (3) the higher the marketization degree of the family business, the weaker the restraining effect of the political connection to the tax radical behavior of the family business. The local government should actively attract private entrepreneurs to participate in politics, in order to improve the level of social responsibility of private enterprises and reduce their tax radical behavior, and the tax supervision department should improve the market environment and strengthen the supervision at the same time. In order to prevent private enterprise tax radical behavior.
【作者單位】： 武漢大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目“基于雙重委托代理理論模型構(gòu)建的股權(quán)集中型公司治理最優(yōu)化研究”(70502024) 教育部新世紀(jì)優(yōu)秀人才支持計(jì)劃項(xiàng)目(NCET-11-0412)
【分類(lèi)號(hào)】：D0;F275.4;F276.5

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