政治關聯、企業社會責任與租稅規避關聯性之探究

近年來，中國政府積極推動企業社會責任，並將租稅繳納視為企業社會責任。然而，有些上市公司仍規避租稅。因此，有否中介變數影響企業社會責任績效與企業租稅規避是一重要課題。本研究檢視政治關聯性對企業社會責任與租稅規避關聯性是否有所影響。此外，中國地方政府為達到政績目標十分重視當地經濟成長及財政收入，故當地方政府面臨政績壓力時，有誘因干預企業降低企業社會責任投資，使其有較多現金繳納足額稅款。因此，本研究檢視地方政府政績壓力對企業社會責任與租稅規避關聯性是否有所影響。實證結果顯示，有發佈企業社會責任報告書的公司中，具有政治關聯且企業社會責任績效不佳企業，其租稅規避較低。此外，實證結果顯示，企業總部所屬省分政績壓力高且企業社會責任績效不佳的公司，其租稅規避較低。

關鍵字

企業社會責任；租稅規避；政治關聯；政績壓力

並列摘要

In recent years, Chinese government actively promotes corporate social responsibility. Tax payment is regarded as corporate social responsibility. However, some companies still avoid taxes. It is important to investigate how mediation variables affect the relationship between corporate social responsibility and tax avoidance. The objective of this study is to examine whether political connection affects the relationship between corporate social responsibility and tax avoidance. In addition, local government officers emphasize local economic growth and fiscal revenue in order to achieve their political goals. Local government officers have incentives to intervene to reduce corporate social responsibility investment and ask firms to pay taxes when officers face political pressures. Therefore, this study examines whether local government officers’ political pressures have an impact on the relationship between corporate social responsibility and tax avoidance. The empirical results show that among companies that publish corporate social responsibility reports, companies with political connections and poor corporate social responsibility have lower magnitude of tax avoidance. In addition, the empirical results indicate that among companies whose headquarters locate in high political pressure province, companies with poor corporate social responsibility have lower magnitude of tax avoidance.