关键词: 管理层能力,企业避税,产权性质

Abstract: The previous researches show that management fixed effect and corporate tax avoidance are closely related, but the background and characteristics of management cannot provide explanations for it. This paper extends the study into the management ability to explore the influence of the management ability on corporate tax avoidance. The result shows that the management ability is an important factor affecting corporate tax avoidance, because the management ability will increase the opportunity cost of corporate tax avoidance and reduce its risk tolerance, thereby reduce the degree of corporate tax avoidance. Furthermore, it studies the impact of management ability of different natures of property right on corporate tax avoidance; the findings indicate that the impact of the management ability of state-owned enterprises is more significant than that of the non-state-owned enterprises. This paper has enriched the research of the influencing factors on corporate tax avoidance and extended the research of the economic consequences of the management ability. It also has some enlightenment on tax collection and management.

Key words: management ability; corporate tax avoidance; nature of property right