公司避税成本解析——利益相关者理论的应用

利益相关者理论为我们研究企业避税动机及避税成本提供了一个较好的分析框架。企业在进行避税时,不仅要考虑到避税给所有者带来的收益与成本,还要考虑避税给其他利益相关者带来的收益与成本。因此, 在进行避税成本测算时,要考虑到避税给所有利益相关者带来的成本,包括所有权成本、监管成本、政治成本、债务契约成本等。有些企业在权衡利弊后选择放弃避税,这说明避税的成本大于或等于可能的避税额,这给避税成本的测定提供了一种方法。

Analyzing the Cost of Tax Avoidance based on the Theory of stakeholders

The theory of stakeholders provides us a good framework to analysis the motivation and cost of tax avoidance. When corporations do something to avoid tax,they have to consider the cost and benefit coming not only from proprietor but also from other stakeholders.Therefore,when measuring the cost of tax avoidance,we must consider all related cost bring by stakeholders including the cost of property,supervising,political, debt,etc.In practice, we can see some corporations abdicate tax avoidance after weighing gains or losses. That perhaps means the cost of tax avoidance being larger than or at least equal to the sum of the avoided tax. So it gives us a way to measure the cost of tax avoidance.