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A Empirical Study on the Relationship Between High Incentive and Tax Avoidance

Author: SongPeiJun
Tutor: ZhengHongXia
School: Huazhong University of Science and Technology
Course: Business management
Keywords: Equity incentive Tax avoidance Enterprise Value Taxable differences Ownership structure
CLC: F275
Type: Master's thesis
Year: 2009
Downloads: 74
Quote: 1
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Abstract


At present , more and more companies are beginning to realize the importance of the tax to them during the financing decision-making , forms of organization and reorganization decisions , are beginning to consider the effect of the tax payment policy and risk management decisions . So, what exactly is what causes the enterprises and their managers engage in tax minimization activities ? They engage in avoidance what is the purpose ? Why do not all companies are engaged in such avoidance ? Enterprise management incentives affect these activities caused by the savings tax motivation ? paper analyzes the relationship between the stake of the corporate income tax avoidance and corporate value , and executive layer growth . By introducing an empirical measure of income tax avoidance - to get rid of taxable differences attributed to accounting earnings management , and study the relationship between tax avoidance and corporate value ; Subsequently, we further study of tax avoidance and executives layer motivate the relationship between . The paper selected China 's Shanghai and Shenzhen listed companies from 1998 to 2007 data were used mixed method of least squares model and fixed effects panel data - a random effect model - based private holding listed companies and state-owned holding listed companies for control samples empirical inspection reveals different stake in the nature and structure of how the private holding listed companies and state-owned holding listed companies in the trade-off between tax savings and non- tax cost as incentive stock options increases , these two types of companies interested in tax avoidance the kind of reaction . By empirical research , we found that there is a significant negative correlation between the equity incentive and corporate tax avoidance , ie , increase the proportion of executive stock ownership will reduce the level of corporate tax avoidance . In a sense, this is a result of the positive correlation between tax avoidance and management of rent-seeking behavior . Due to the different conditions of corporate governance , equity structure , the private holding listed companies than the state-controlled listed companies such negative effects will be more pronounced .

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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