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論文題目：The Effect of Government Ownership on Tax Avoidance in Emerging Chinese Markets

主講人👷🏻‍♂️：  李遠勤 副教授

時間：    9月29日（周日）13:00-14:00

地點🏊🏼‍♀️：    意昂2官网420室

 

    李遠勤副教授的研究興趣主要是財務管理🏉、風險投資和公司治理等領域。李遠勤副教授先後於2009年及2011年在香港理工大學工商意昂2官网短暫學術訪問🤶🏼，並於2012年2月至2013年2月在美國華盛頓大學福斯特商意昂2訪學🎂👊🏻。目前主持國家自科基金青年項目1項、省部級課題4項，並負責國際合作項目1項，完成其他課題多項。學術論文發表在《Industrial Management and Data Systems》、《管理評論》、《南開經濟研究》🎃、《系統管理學報》等國內外權威期刊，出版專著1部。  

 

    歡迎各位老師踴躍參加，積極討論🛅🧚🏽‍♂️！為營造一個積極活躍的科研氛圍而努力奮鬥🙅🏽‍♀️！

 

The Effect of Government Ownership on Tax Avoidance in Emerging Chinese Markets

 

ABSTRACT:

Ownership structure has an important effect on tax avoidance (Desai and Dharmapala, 2008). This study investigates the effects of central government-controlling and local government-controlling shareholders on tax avoidance in the Chinese stock market. The sample is listed companies in the Chinese stock market from 2004 to 2010. The results are: (1) the central government-controlling shareholder is positively associated with tax avoidance. In addition, the positive relation is driven by 15% favourable tax rate; (2) The local government-shareholders are negatively associated with tax avoidance; (3) After the CIT Law took effect, the local government-controlled firms exhibit a higher level of tax avoidance. However, the enactment of CIT Law does not influence tax avoidance of the central government-controlled firms after excluding sample with 15% favorable tax rate. This study extends the literature on the effect of controlling shareholders on tax avoidance and how the relations evolve with the enactment of corporate income tax law reform in an emerging market.The results also demonstrate the distinct impact of government intervention on corporate tax policies.

Keywords: Government Ownership, Tax Avoidance, Corporate Income Tax Law