The Association between Government-Business Relationship and Tax Avoidance: Evidence from Manufacturing Industry of China

• Main Authors: Ya-Lin Chang, 張雅淋
• Other Authors: Ming-Lei Chang
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/8796ec

碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 103 === The purpose of this study is to investigate how Chairman of the Board of listed firms from manufacturing industry of China who has political background affects firms’ tax avoidance behavior. The research objects are listed firms from manufacturing industry of China. Using data from TEJ, the period is from 2008 to 2013. The variable of tax avoidance is measured by two parts which are used cash effective tax rates and permanent book-tax differences as the proxies, respectively. Chairman of the Board is used to be a representative of National People's Congress above the county level, a member of the national committee of the Chinese People's Political Consultative Conference (CPPCC) or a government official as the political background. In conclusion, we find that Chairman of the Board of listed firms from manufacturing industry of China with tight relation with government significantly affect tax avoidance of its company.