契约理论框架下的企业逃税问题研究

本文以契约理论为切入点对企业逃税行为进行分析,通过在企业所有者和经营者合谋逃税活动中引入线性激励的"可自我执行的协议",构建了一个逃税模型来研究企业逃税主体的决策行为。结果表明:经理人风险态度、逃税边际成本和逃税风险是影响纳税人逃税行为决策的重要因素。

Research on Tax Evasion of Enterprise under the Frame of Contract Theory

This paper takes the contract theory as the breakthrough to analyze the behaviors of tax evasion.The enterprise owner and the manager can make a linear incentive self-enforcing contract in the process of tax evasion, by which we constructed a tax evasion model to study the behaviors and decision-making of tax evasion.By studying the enterprises' economic activities of tax evasion under the frame of contract theory,we find that the marginal cost of tax evasion,the manager's attitude of risk and the risks of tax evasion are the key factors in the decision-making of tax evasion.