摘要
审计独立性是否有助于促进地方国有企业税收遵从,这对优化营商环境具有重要现实意义。将2015年审计独立性改革视为一次准自然实验,采用双重差分法,检验此次改革对地方国有企业税收遵从的影响效应。研究结果发现:审计独立性改革对地方国有企业税收遵从具有显著的促进效应,而企业信息披露水平则在其中发挥了中介作用;进一步的异质性分析还表明,企业的政治关联和董事会独立性对审计独立性改革的效应产生差异化影响。研究结论为深化审计独立性改革和提升地方国有企业税收遵从提供了经验证据和政策启示。
Whether audit independence helps promote tax compliance of local state-owned enterprises is of great practical importance to optimize the business environment.This paper considers the 2015 audit independence reform as a quasi-natural experiment and uses the difference-in-differences method to test the effect of this reform on tax compliance of local state-owned enterprises.The results show that the audit independence reform has a significant facilitating effect on tax compliance of local state-owned enterprises,while the level of corporate information disclosure plays a mediating role;further heterogeneity analysis also indicates that political affiliation and board independence of firms have a differential impact on the effect of audit independence reform.The findings provide empirical evidence and policy implications for deepening audit independence reform and enhancing tax compliance of local state-owned enterprises.
作者
崔亚飞
黄瑶
CUI Yafei;HUANG Yao(School of Public Finance and Administration,Anhui University of Finance and Economics,Bengbu Anhui 233030,China)
出处
《乐山师范学院学报》
2023年第4期99-106,115,共9页
Journal of Leshan Normal University
基金
安徽省哲学社会科学规划项目“长三角生态绿色一体化发展中区域税制协同优化路径与红利共享机制研究”(AHSKY2020D02)
安徽财经大学研究生科研创新基金项目“审计独立性改革对国有企业税收遵从的影响”(ACYC2021022)。
关键词
审计独立性
税收遵从
双重差分法
地方国有企业
Audit Independence
Tax Compliance
the Difference-in-Differences Method
Local State-Owned Enterprises
