Research On Social Responsibility, The Nature Of Ultimate Controller And Tax Aggressiveness

In the face of economic transition and highly competitive market environment,the way of reducing income tax expenses is becoming more and more complicated.Scholars' research on income tax behavior is more extensive,and the concept of tax radicalization is widely used.With the increasingly perfect market economy in China and the increasingly sound economic system,corporate social responsibility performance is also getting more and more attention.The research on the relationship between the performance of social responsibility and tax revenue has become a new direction.Most of the companies that disclose the social responsibility report are large and medium-sized enterprises that are more valued in the local market,and few scholars have studied whether the report's disclosure will work between the performance of social responsibility and the progress of tax incentives,so this study provides a new perspective for my paper.In addition,enterprises are in China's special socialist market economy environment that the nature of the ultimate controller of the enterprise may have an impact on its business activities and decision-making.Therefore,it is necessary to explore whether the nature of ultimate controller will affect the relationship between social responsibility performance and tax radicality.The first part is the normative study,including chapters from the first to the third,and presents the thesis hypothesis by introducing the research background,relevant literature review and theoretical analysis.The second part is the empirical research,including Chapter IV,Chapter V and Chapter VI.We mainly select the samples and indexes,set up the model and use Spss software to process the data.Finally we come to the conclusion by analyzing the data processing results and then put forward the relevant policy suggestions.The results suggest that as the company's social responsibility gets better,taxation radicality level gets lower,and the disclosure will have an impact on the relationship between social responsibility performance and tax incentives.The negative correlation between social responsibility performance and tax incentives is more obvious in firms that forced disclose social responsibility information.However,the test results did not show that the nature of the ultimate controller have a significant impact on the relationship between social responsibility and the progress of tax incentives.