The Impact Of Female Executives On Corporate Tax Compliance

Under the background of economic globalization and the continuous integration and development of domestic market economy,more and more domestic and foreign enterprises adopt diversified tax avoidance methods,which are complex and hidden.Tax avoidance methods spread from a single financial behavior to all aspects of enterprise management.Therefore,more and more scholars pay attention to the influencing factors of enterprise tax compliance.The research topic of this paper is the impact of female executives on enterprise tax compliance under the intermediary effect of enterprise performance,in order to provide countermeasures and suggestions for enterprise management and tax departments.This thesis is based on the financial data of A-share listed companies in Shanghai and Shenzhen from 2014 to 2020,and finally obtains 5783 observations;Female executives are measured by the proportion of female executives and female executives as CEOs,and enterprise performance is measured by total asset net interest rate,The degree of tax avoidance is measured by the accounting tax difference after deducting the accrued profit,that is,the reverse index of tax compliance;Multiple regression analysis is used to analyze the impact of female executives on tax compliance and corporate performance,as well as the impact of corporate performance on tax compliance,then the stepwise regression method is used to test the intermediary effect of enterprise performance.Through empirical research,this thesis finds that:(1)Female executives play a significant role in promoting tax compliance.(2)Female executives have a significant role in promoting enterprise performance.(3)Corporate performance can significantly promote tax compliance.(4)Corporate performance plays an intermediary role in the impact of female executives on tax compliance.This study provides a reference for the role of female executives in corporate governance and behavioral decision-making,as well as for the decision-making of enterprise investors and the supervision and management of tax departments.