| Tax revenue is the most stable and reliable component of China’s fiscal revenue,which provides an important guarantee for China’s national defense and people’s livelihood.Taxation is a form in which the government compulsorily obtains financial revenue by relying on public power,so its implementation result is a manifestation of the government’s governance ability.Therefore,there may be some relationship between corporate tax behavior and local government’s ability to govern corruption.After the 18 th National Congress of the Communist Party of China,China has made new progress in social governance in an all-round way,and the governance of corruption in various regions has entered a new stage.Corruption governance is an important part of government governance.Under the background of government governance transformation with strict anti-corruption as the background,this paper will investigate the improvement of tax avoidance of listed enterprises,the differences in the impact of corruption governance on enterprise tax avoidance,and the possible ways of corruption governance on enterprise tax avoidance based on the micro sample empirical research of listed enterprises and relevant case studies.This paper uses the corruption governance data(measured by anti-corruption efforts)of 31 provinces,municipalities and autonomous regions in China’s inland from 2008 to 2017 and the data of China’s A-share listed enterprises to conduct an empirical study to investigate the impact of corruption governance on corporate tax avoidance and its mechanism.At the same time,this paper takes the illegal tax avoidance cases of W Technology Co.,Ltd.(hereinafter referred to as "W technology company")as a case study,Further analysis of the impact of corruption governance on tax violations of case enterprises.The results of this study found that: the improvement of corruption governance significantly inhibited the tax avoidance behavior of listed enterprises,and corruption governance significantly inhibited the tax avoidance behavior of enterprises by improving the audit quality of enterprises,that is,the audit quality played a partial intermediary role between corruption governance and tax avoidance behavior of enterprises.The above conclusion is still valid based on the robustness test by replacing dependent variable measurement indicators and audit quality indicators.Through the sample grouping regression under different dimensions(time,property right nature,enterprise type,and corruption governance),it is found that the effect of China’s corruption governance on corporate tax avoidance in 2013-2017 is more obvious than that in2008-2012,that of state-owned enterprises is more obvious than that of non-state-owned enterprises,and that of high-tech enterprises is more obvious than that of non-high-tech enterprises,The tax avoidance inhibition effect of enterprises in areas with stronger corruption control is more obvious.On the basis of sorting out the illegal tax avoidance cases of W technology company,this paper further analyzes the impact of corruption governance on the enterprise’s tax violations,and finds that strengthening the punishment of corruption governance in Zhejiang Province can significantly inhibit the enterprise’s tax avoidance behavior,and the improvement of audit quality plays a key role in the company’s tax avoidance cases. |
