具有境外居留权的实际控制人与企业避税：来自中国民营上市公司的证据

IF 4.6 2区经济学 Q1 BUSINESS, FINANCE

Emerging Markets Review Pub Date : 2025-09-21 DOI:10.1016/j.ememar.2025.101371

Xiaozhen Pan, Sabahati Aimaiti

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引用次数: 0

摘要

本文以2013 - 2022年沪深两市a股民营上市公司为样本，实证检验具有境外居留权的实际控制人对企业避税的影响。结果表明，具有境外居留权的实际控制人增加了企业的避税行为。具体来说，这种情况只发生在税收征收强度高、媒体关注度低、高管职位同时存在以及间接持股的情况下。进一步研究表明，具有外国居留权的实际控制人增加了企业的信息不对称和融资约束。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Actual controllers with foreign residency rights and corporate tax avoidance: Evidence from private listed companies in China

This study empirically tests the effect of actual controllers with foreign residency rights on corporate tax avoidance using a sample of A-share private listed companies in Shanghai and Shenzhen from 2013 to 2022. The results show that actual controllers with foreign residency rights increase corporate tax avoidance. Specifically, this occurs only under conditions of high tax collection intensity, low media attention, concurrent executive positions, and indirect shareholding. Further research shows that actual controllers with foreign residency rights increase the enterprise's information asymmetry and financing constraints.

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来源期刊

Emerging Markets Review Multiple-

CiteScore

7.10

自引率

4.20%

发文量

审稿时长

100 days

期刊介绍： The intent of the editors is to consolidate Emerging Markets Review as the premier vehicle for publishing high impact empirical and theoretical studies in emerging markets finance. Preference will be given to comparative studies that take global and regional perspectives, detailed single country studies that address critical policy issues and have significant global and regional implications, and papers that address the interactions of national and international financial architecture. We especially welcome papers that take institutional as well as financial perspectives.