CAJ | 학술논문

政企关系影响企业的税收行为，是导致避税行为严重的重要原因，现有研究对此较少涉及。本文以2004～2008年1343个民营上市公司为样本，考察了政府压力、政治身份与税收规避行为之间的关系，并进一步检验了税收征管及政治身份地域性对企业避税行为的影响。研究发现，政治身份能够产生避税效应，拥有政治身份的企业实施了更多的税收规避行为；当地方政府面临较大的经济增长和财政压力时，政治身份所产生的避税效应更为明显；提高税收征管力度能够抑制政治身份的非法避税效应。进一步的检验表明，那些政治身份层级较高、拥有本地政治身份的民营企业，其政治身份的避税效应更为明显。本文的研究表明，政治身份能够便利企业的税收规避，导致财富由国家向企业的转移。
정기관계영향기업적세수행위，시도치피세행위엄중적중요원인，현유연구대차교소섭급。본문이2004～2008년1343개민영상시공사위양본，고찰료정부압력、정치신빈여세수규피행위지간적관계，병진일보검험료세수정관급정치신빈지역성대기업피세행위적영향。연구발현，정치신빈능구산생피세효응，옹유정치신빈적기업실시료경다적세수규피행위；당지방정부면림교대적경제증장화재정압력시，정치신빈소산생적피세효응경위명현；제고세수정관력도능구억제정치신빈적비법피세효응。진일보적검험표명，나사정치신빈층급교고、옹유본지정치신빈적민영기업，기정치신빈적피세효응경위명현。본문적연구표명，정치신빈능구편리기업적세수규피，도치재부유국가향기업적전이。
The relationship between governments and enterprises affects enterprises＇ tax behaviors, which is one driver of the popularity of tax avoidance as well but discussed limitedly. This paper adopts a sample of 1343 private listed companies from 2004 to 2008 to examine the relationship among government stress, political identity and tax avoidance, further investigates the effects of tax administration and regional political connection on tax avoidance. The results suggest that political identity can produce tax avoidance effect, and political connected enterprises enforce more tax avoidance behaviors; when local governments face more economic growth and fiscal stress and ask regional enterprises to undertake more tax, the effect of political identity on tax avoidance is more significant, and strengthening tax administration can restrain the illegal effect. Moreover, the upper political connection and local political identity affect tax avoidance more significantly. The conclusion indicate that political connection can easy tax avoidance behaviors even illegal behaviors and transfer the treasure from the state to enterprises.