중국 상장기업의 유교문화적 기업가정신이 기업 조세회피 성향에 미치는 영향

Research Purpose: The purpose of this study is to analyze the effect of Confucian cultural characteristics of Chinese companies on tax avoidance tendencies and interpret their meaning. Research Methods: For this study, the Chinese capital market CSMAR database from 2013 to 2022 was used as a study sample. In addition, the hypothesis was verified by performing Pearson correlation analysis and multiple regression analysis. In addition, the significance level of analysis and interpretation of the research results was based on p<0.1. In this study, the Dibo internal control index was used to measure the cultural characteristics of Confucianism, an independent variable. And for the dependent variable, tax avoidance, the standard deviation of the effective corporate tax rate was used as a measure. Results in Research: As for the results of this study, research hypotheses 1-1 and 1-2 were adopted as a sample of all Chinese listed companies, research hypotheses 2-1 and 2-2 as a sample of the manufacturing industry, and research hypotheses 3-1 and 3-2 as a sample of the non-manufacturing industry were adopted. In addition, research hypotheses 5-1 and 5-2 were adopted to further analyze the characteristics of Confucian cultural entrepreneurship of women's management. Research Conclusion: The conclusion of this study was analyzed that in the case of Chinese companies, the greater the Confucian cultural influence, the lower the tax avoidance tendency of companies. In addition, in the case of companies with an above-average ratio of female executives, it was analyzed that the greater the Confucian cultural influence, the lower the tax avoidance tendency of companies.