The Nature of Ultimate Shareholders and Corporate Tax Planning

摘要：

　　Using a sample of Chinese listed firms whose ultimate shareholders nature of equity had been changed from the period 2000 to 2011, this study suggests that the change of ultimate shareholders equity nature has a significant effect on corporate tax planning activities.We find that after stated owned enterprises (SOEs) become non-SOEs, firms tend to adopt more aggressive tax avoidance behaviors, while if non-SOEs change into SOEs, they have less tax avoidance relatively.Further analysis indicates that non-SOEs are more likely to engage in tax avoidance behaviors than SOEs.These results are consistent with the viewpoint that ownership property plays an important role in corporate tax planning activities.Our paper contributes to the understanding of the relation between ownership property and tax reporting behaviors.

关键词： change of ownership property tax aviodence capital market of China

作者: Chen Shenglan Ma Hui Zhao Changyi

作者单位: School of Economics and Management, Inner Mongolia University, P.R.China, 010021 Business School, Sichuan University, P.R.China, 610064

会议类型: 国际会议

会议名称: 2013 International Conference on Strategic Management(2013年战略管理国际会议)

会议地点: 成都

会议语种:英文

页码: 646-657

在线出版日期: 2013-12-15（万方平台首次上网日期，不代表论文的发表时间）