An Empirical Study On The Impact Of Female Executives Of Listed Companies On Corporate Tax Avoidance Behavior

Under the background of further integration and development of the global economy and the domestic market economy,more and more domestic and foreign companies have become tax avoidance activities.At the same time,their means of tax avoidance have also shown a tendency of diversification,complexity,and concealment,and tax avoidance activities have taken place.Gradually from a single financial behavior began to penetrate into all aspects of business management.Therefore,a comprehensive study of the factors that influence corporate tax avoidance behavior has become the focus of attention of many scholars.The research topic of this paper is about the relationship between the proportion of women in the senior management team and corporate tax avoidance behavior.It aims to increase the cognitive understanding of the factors affecting tax avoidance by exploring the influence of the proportion of women in the senior management team on corporate tax avoidance behavior.Planning practices and effective supervision of tax authorities provide policy recommendations.This thesis selects the statistical data of female executives in listed companies in China during the eight years from 2009 to 2016,and studies the relationship between the proportion of women in senior management teams and corporate tax avoidance practice.At the same time,the two variables of human capital and social capital of female executives are introduced to further explore the regulatory effects of these characteristics on female executives and corporate tax avoidance practices.Through empirical research,this thesis finds that: Firstly,the proportion of female executives is significantly negatively related to corporate tax avoidance tendency.That is,the more female members in the senior management team,the lower the level of corporate tax avoidance activities.Secondly,female executives? human capital is significantly negatively related to the relationship between female executives and corporate tax avoidance practices.Thirdly,the nature of corporate property rights is different.The role of human capital in regulating the relationship between the proportion of female executives and corporate tax avoidance behavior is also different.In non-state-owned enterprises,human capital has a stronger inhibitory effect.Fourthly,the social capital of female executives plays a weakening role in the relationship between female executives and corporate tax avoidance practices.This thesis enriches the existing theory system about female senior management team theory and provides a meaningful practical guidance for the rapid and healthy development of Chinese companies from the perspective of gender differences.