| In China,under the circumstance of highly development of market economy,firms are becoming violently in prusing economic benefits.It is becoming more and more crucial the problem to be solved that for firms to improve the profit in the firecely competing market environment.A firm can improve its profit by conducting tax avoidance.So the tax avoidance has been long-term existance.With the buildup of the modern entrepreneurial mechanism,ownership and control separated.Both parties’ behavior within the firm affact the tax avoidance level of that firm.Firms can be divided into state-owned and private owned,different type of firms set different goal in running the business.Also different managers have different personalities and knowledges,so they act in different way.which certainly affacts the tax avoidance level of the firm.So far,the academy has paid much attention on how different property rights affact the tax avoidance of a firm.Meanwhile,since the Upper Echelons theory has been come up by Hambirical and Mason in 1984,academy has also paid much attention on how different personal features of managers affact the tax avoidance of a firm.But actually,a very little attention was paid on overseas education background of managers and controversial conclusions had been made.Based on the previous consideration and factual information and using corporates’panel data listed on Chinese A-share market after income tax revolution.Conclusion shows that the property rights and the overseas background do influence the tax avoidance,and the political participation also influence the tax avoidance in the private owned firms.But the property rights and overseas background do not interactively influence the tax avoidance.Differently,the overseas background of top managers in state owned firm fo not impose any effect on tax avoidance level.All conclusions are subject to testing for the robustness.The dissertation gives the policy recommendation based on the derived conclusion. |
