利益相关者视角下企业社会责任对避税行为的影响研究

本文以我国沪深两市A股制造业上市公司为研究对象,基于2013年～2017年的面板数据,从利益相关者视角研究我国制造业上市公司承担社会责任对避税行为的影响。研究结果表明,对股东、债权人、消费者承担责任的企业会抑制避税行为;对员工、政府、社区承担责任的企业会促进避税行为;企业对供应商承担责任与避税行为的关系不明确。本文结论从理论上丰富了企业社会责任与避税行为关系领域的相关研究,为公共监管机构及投资者提供参考价值。

Research on the Impact of Corporate Social Responsibility on Tax Avoidance from the Perspective of Stakeholders

This paper takes the 2013 to 2017, A- share manufacturing listed companies as a sample to studies the relationship between social responsibility and tax avoidance from the perspective of stakeholders. The research results show that the responsibility of enterprises to shareholders, creditors and consumers will restrain tax avoidance; the responsibility of employees, government and community will promote tax avoidance; and the relationship between corporation responsibility to suppliers and tax avoidance is not clear. The research results of this paper expand the research scope and ideas in the field of social responsibility and tax avoidance, and provide recommendations for public regulatorsand investors.