Vol.4 No.4 (August 2014)
Study on the Relationship among the
Executive Incentive, Business Strategy and the Degrees of Enterprise Income Tax Avoidance
袁 理 ：中国葛洲坝集团房地产开发有限公司财务管理部，北京
Executive incentive can exert important influences on corporate tax avoidance behavior, and business strategy also has a significant impact on tax avoidance decision. This paper studies the relationship between the executive incentive and the degrees of enterprise income tax avoidance and different business strategy made of the two. The research suggests that monetary motivation can prompt the company to avoid tax in the short run. However, because of the cost of the tax avoidance, the correlation between the employee stock option and enterprise income tax avoidance is negative in the long run. In addition, the study finds that firms adopting prospector strategy is more preference to avoid enterprise income tax while firms adopting defender strategy is more negative to avoid enterprise income tax.
刘欣华 , 袁 理 (2014) 高管激励、商业战略与企业所得税规避程度关系研究。 现代管理， 4， 44-53. doi: 10.12677/MM.2014.44007
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