Anti-corruption,Collusion And Tax Evasion

In view of the outstanding problem of corruption in China's economic development and the series of anti-corruption actions causing by China's 18th Party Congress,this paper empirically examines the relationship between the series of anti-corruption actions causing by China's 18th Party Congress and corporate tax evasion by using the data of A-share listed companies from 2010 to 2015.It further analyzes the provinces with poor tax law enforcement and property rights of corporates.The study found that:(1)After the anti-corruption,the political risk of tax officers involved in corruption is enhanced,which leads to the difficulty of collusion with tax officers to evade tax,which increases the cost of tax evasion and decreases tax evasion yields,thus anti-corruption inhibits the tax evasion of enterprises;(2)The weaker the tax law enforcement is,the more common the tax officers manipulate the tax law enforcement and the corrupt enterprises collusion the tax evasion,the anti-corruption of tax evasion suppression efficiency is more significant in the weak provinces of tax enforcement;(3)Compared to the state-owned enterprises that bear the social burden,the motivation of private enterprises to evade taxes is stronger,so the anti-corruption of tax evasion restraining effects are more significant in private enterprises;(4)The anti-corruption norms effectively regulate the entertainment expenses of corrupt enterprises,and significantly improve the sales revenue of corrupt enterprises.In this paper,the effects of endogeneity on the conclusions were investigated by using PSM andDID.The results of the robustness test show that the conclusion of this paper is relatively robust and has high external validity.This paper enriches and expands the research on"anti-corruption benefit theory" and tax evasion,it also provides some theoretical basis for the government's measures of deepening the reform of tax law enforcement system,which to create a fairly tax environment,by using the unified tax administrative penalty.