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dc.contributor.advisor丁锦秀
dc.contributor.author胡小丽
dc.date.accessioned2018-12-05T01:29:43Z
dc.date.available2018-12-05T01:29:43Z
dc.date.issued2018-01-03
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/169215
dc.description.abstract反腐倡廉对于经济发展和企业成长的影响效应一直以来都是学界关注的焦点,尤其是在经济持续增长和腐败日益严重的当下中国,这一“双高之谜”引起了国内学者的高度关注。从企业微观层面出发的现有文献主要关注腐败对企业生产效率、投融资状况、公司治理等方面的影响效应,对于腐败与企业避税行为方面的研究还比较少,其间的作用机制更是尚待厘清。 本文借助十八大掀起的一系列反腐败行动作为外生冲击,以G省2012—2013年度全国企业税收调查数据作为研究样本,通过观测企业业务招待费支出及其占营业收入比重在反腐新政前后的变化水平来识别企业的腐败程度。为了有效缓解内生性问题,本文采用了DID模型,检验了反腐新政对企业避税行为...
dc.description.abstractThe effects of anti-corruption on economic development and enterprise growth have always been the focus of academic attention, especially in the current China with sustained economic growth but increasing serious corruption, this "double high mystery" has attracted great attention of domestic scholars. Using micro level enterprise data, the existing literature mainly focus on the effect of corrupt...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=59198&doctype=ALL&strSearchType=callno
dc.source.urihttp://etd.xmu.edu.cn/detail.asp?serial=63305
dc.subject反腐败
dc.subject企业避税
dc.subject所得税预缴率
dc.subject税费负担
dc.subjectAnti-corruption
dc.subjectCorporate tax avoidance
dc.subjectPrepayment rate of income tax
dc.subjectOverall tax and fee burden
dc.title反腐败与企业避税行为的研究:一个准自然实验
dc.title.alternativeAnti-corruption and Corporate Tax Avoidance:A Quasi-Natural Experiment
dc.typethesis
dc.date.replied2017-11-19
dc.description.note学位:税务硕士
dc.description.note院系专业:经济学院_税务硕士
dc.description.note学号:15520151152669


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