Research Article
Managerial Ability and Corporate Tax Avoidance Based on the DEA-Tobit Two-stage Model
@INPROCEEDINGS{10.4108/eai.2-12-2022.2328742, author={Yanhui Cui}, title={Managerial Ability and Corporate Tax Avoidance Based on the DEA-Tobit Two-stage Model}, proceedings={Proceedings of the 3rd International Conference on Big Data Economy and Information Management, BDEIM 2022, December 2-3, 2022, Zhengzhou, China}, publisher={EAI}, proceedings_a={BDEIM}, year={2023}, month={6}, keywords={managerial ability; business income tax; enterprise ownership}, doi={10.4108/eai.2-12-2022.2328742} }- Yanhui Cui
Year: 2023
Managerial Ability and Corporate Tax Avoidance Based on the DEA-Tobit Two-stage Model
BDEIM
EAI
DOI: 10.4108/eai.2-12-2022.2328742
Abstract
We examine the relation between managerial ability and corporate tax avoidance. We adopt a two-stage DEA-Tobit regression model to measure the managerial ability of enterprises, and investigate the relation between managerial ability and corporate tax avoidance with multiple linear regression. Additionally, the relation between managerial ability and corporate tax avoidance is further investigated for different proprietary nature of the listed companies. We find that: (1) Corporate tax avoidance is negatively associated with managerial ability. Specially, more able managers are associated with fewer corporate tax avoidance; (2) In state-owned enterprises, the disincentive effect of managerial ability on corporate tax avoidance is more pronounced. Our study enriches the relevant studies on the level of corporate tax avoidance and the managerial ability, and provides some insights into the work of tax collection and management departments.
