Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)

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The Influence of Different Executive Characteristics on Corporate Tax Avoidance

Authors
Xin Ding1, *
1School of Economics and Management, Beijing Jiaotong University, Beijing, China
*Corresponding author. Email: dingxin928@126.com
Corresponding Author
Xin Ding
Available Online 20 December 2022.
DOI
10.2991/978-94-6463-030-5_104How to use a DOI?
Keywords
Executive Characteristics; Corporate Tax Avoidance
Abstract

Based on the national policy background of increasing tax incentives in recent years, this paper studies the relationship between executive characteristics and corporate tax avoidance with a sample of all A-share listed companies from 2015 to 2020, and examines the influence of the gender, education, major and salary of the executive core team on corporate tax avoidance. The empirical results of this paper show that the proportion of males in the executive core team is positively correlated with the degree of corporate tax avoidance; the average education level of the executive core team is positively correlated with the degree of corporate tax avoidance; the proportion of executives with economic and regulatory backgrounds in the core executive team is positively correlated with the degree of corporate tax avoidance; the average salary level of the executive core team is positively correlated with the degree of corporate tax avoidance.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)
Series
Atlantis Highlights in Intelligent Systems
Publication Date
20 December 2022
ISBN
978-94-6463-030-5
ISSN
2589-4919
DOI
10.2991/978-94-6463-030-5_104How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xin Ding
PY  - 2022
DA  - 2022/12/20
TI  - The Influence of Different Executive Characteristics on Corporate Tax Avoidance
BT  - Proceedings of the 2022 International Conference on Bigdata Blockchain and Economy Management (ICBBEM 2022)
PB  - Atlantis Press
SP  - 1055
EP  - 1061
SN  - 2589-4919
UR  - https://doi.org/10.2991/978-94-6463-030-5_104
DO  - 10.2991/978-94-6463-030-5_104
ID  - Ding2022
ER  -