Study On The Influence Of Supply Chain Concentration On Corporate Tax Avoidance Behavior

In academic research,the question of what kind of tax strategy the enterprise adopts in order to reduce tax revenue and increase potential revenue trigger extensive research.At the same time,for the tax collection department,how to identify enterprises with potential illegal tax evasion,tax evasion and tax evasion,and focus on maintaining national tax security is also of great significance.The outbreak of COVID-19 has set higher demands for the sustainable competitiveness of enterprise supply chain.At the same time,in the context of rapid iteration of global innovation and economic transformation,big data and other information techniques will give impetus to the progress and application of enterprise supply chain management as well.In addition,with the release of a series of targeted policy documents by relevant national departments,its potential is yet to be tapped.Supply chain management has gradually risen to a strategic position in the advance of enterprises,mainly because the it’s connected with the cost at one end and the income at the other end.Suppliers and customers are stakeholders that an enterprise must pay attention to.How the teristic relationship of supply chain will directly affect the micro decision-making of the enterprise,so the tax avoidance policy of the enterprise as an important decision-making arrangement of the enterprise,It is worth exploring how supply chain plays a role in tax avoidance.Around the purpose of this study,we have chosen study samples from the 2012 seven years back in China A-share listed companies,through A specified concentration of supply chain and enterprise concept and connotation of tax avoidance and other related variables and combining the resources theory,signaling theory is proposed in this paper,the main research problems,adopting multiple methods,the robustness of experimental consequence was verified by changing the measurement method of variables,grouping regression,fixed effect regression and controlling endogeneity.The results show that:(1)the degree of concentration of supply chain and the company tax present the nonlinear inverted u-shaped relationship,namely when the enterprise supply chain concentration rises,the business tax down after rising first,specificity investment concentration in the supply chain and the relationship between the corporate tax avoidance has played a part in the intermediary role.(2)Property rights and market position moderate the inverted Ushaped relationship between supply chain concentration and corporate tax avoidance: the inverted U-shaped relationship between supply chain concentration and corporate tax avoidance is more notable in private enterprises and companies with low market position.(3)Further research shows that the enterprises belonging to manufacturing industry and low industry prosperity strengthen the inverted U-shaped curve between two variables of the main assumption.The research of this paper improves the relevant literature research,help enterprise formulate rational supply chain management policy,as well as the tax authorities for tax or regulatory system specification enterprise tax behavior provides certain reference basis.