Study On The Influence Of Employee Quality On Corporate Tax Avoidance

In enterprises,the importance of employee quality is self-evident.As an important part of the enterprise,employees are the foundation of the existence and operation of the enterprise.The impact of internal employees on enterprise decision-making cannot be ignored.Firstly,one employee constitutes an organization like an enterprise.The employees themselves are the embodiment of the value of the enterprise.High-quality employees have higher abilities,which cannot be ignored in the group.Tax avoidance decision-making of the enterprise will inevitably take the employee's abilities into account and make reasonable decisions from this point of departure.Secondly,a large number of studies have shown that modern enterprises with separation of powers and powers.In the industry,the management has the ability to influence and even guide the tax avoidance decision-making of enterprises;in addition,in the management practice,the management often hopes to "open up their minds" and encourage employees to express their suggestions.In practice,some high-level leaders neglect the problems because they have not experienced the production activities of enterprises personally,but they can attract the attention of grass-roots employees.These opinions come from ordinary employees,and they can be used to enterprises.Decision-making has an important impact.With the rapid development of economy,the behavior and form of tax evasion are innovating in varying degrees,and the internal control has gradually become the focus of social attention.This paper takes this as a starting point to explore the following questions:What is the relationship between the quality of employees and the behavior of tax evasion in enterprises?In order to clarify the relationship between them,this paper uses the data of Chinese listed companies to measure the quality of employees based on the educational level of employees.Empirical research method is used to examine the impact of employee quality on the degree of tax avoidance.The study found that the quality of employees will be significantly tax avoidance from county to enterprise,and in enterprises with higher quality of employees,the degree of tax avoidance of enterprises is correspondingly higher.Moreover,the impact of employee quality on tax avoidance is more significant in enterprises with high labor intensity.This paper is divided into six parts,the main contents are as follows:The first part is the introduction,which mainly introduces the background and significance of the topic.On this basis,it raises the research questions of this paper,and then introduces the research structure and research methods of this paper.The second part is the literature review of this paper,which summarizes the related literature in the field of corporate tax avoidance and employee quality research.Through reading the literature at home and abroad,this paper introduces the progress of research on related issues from the perspectives of tax avoidance and employees.The third part is the theoretical analysis and hypothesis.After analyzing the motivation of employees' participation in tax avoidance,the paper analyses the impact of high-quality employees on tax avoidance,and the impact will produce different results in different labor-intensive enterprises.Therefore,the hypothesis of this paper is put forward.The fourth part is the research design of this paper.It introduces the empirical model of this paper from three aspects:sample selection,model setting and variable definition.The fifth part is the empirical analysis of this paper.In the fourth part,based on the establishment of the model,the regression analysis is carried out,and the robustness test and further analysis are carried out.The sixth part is the conclusion of this paper,which summarizes the full text,draws the research results,and puts forward policy recommendations for this result.There are still many shortcomings in this paper,and the shortcomings of this paper are summarized here,and the future research is prospected.The conclusion of this paper expands the research in related fields and links employees with tax avoidance in enterprises.It has important theoretical significance.At the same time,it has certain policy guiding significance for relevant competent departments.It can arouse their attention to the quality of employees in enterprises and strengthen tax supervision.However,there are still some shortcomings in this paper.Limited to the difficulty of research means and data acquisition,this paper uses the educational level of employees as the proxy variable of employee quality,which ignores other dimensions reflecting the quality of employees.Nevertheless,as an important indicator of personal ability,the results obtained by taking average academic qualifications as the proxy variable are still reliable.