The Effect of Political Identity on Tax Avoidance
研究2004-2008年中国1343家民营上市公司发现，政治身份会促使企业更多避税，尤其在地方政府面临经济增长和财政压力时更显著，加强税收征管能抑制这种效应。
The relationship between governments and enterprises affects enterprises' tax behaviors,which is one driver of the popularity of tax avoidance as well but discussed limitedly.This paper adopts a sample of 1343 private listed companies from 2004 to 2008 to examine the relationship among government stress,political identity and tax avoidance,further investigates the effects of tax administration and regional political connection on tax avoidance.The results suggest that political identity can produce tax avoidance effect,and political connected enterprises enforce more tax avoidance behaviors;when local governments face more economic growth and fiscal stress and ask regional enterprises to undertake more tax,the effect of political identity on tax avoidance is more significant,and strengthening tax administration can restrain the illegal effect.Moreover,the upper political connection and local political identity affect tax avoidance more significantly.The conclusion indicate that political connection can easy tax avoidance behaviors even illegal behaviors and transfer the treasure from the state to enterprises.