讲座题目： Leader's Capabilities and Organization Efficiency: Evidence from National Taxation Bureaucracy in China
时间： 2021年10月21日(周四)11:00-12:30
地点： 文沁楼119会议室 / 腾讯会议ID： 396 806 669
主持人： 刘二鹏 博士
主讲人： 万欣博士
万欣博士，收入分配与现代财政学科创新引智基地专职研究员，研究方向为收入分配、公共经济学
内容简介：
The leader of tax authorities who has significant impact on the organzation efficiency which mainly manifested in tax collection efficiency. Based on the procincial tax administrative data and the data of listed companies from 1998 to 2017, this paper examines the impact of the leader's capabilities fo National Taxation Bureaucracy (NTB) on tax collection efficiency. The paper find that the directors with higher capabilities will enhance the growth of tax revenue and task achievement of tax revenue by affecting corporate income tax. The findings suggest that, more capable directors are found to severely combating tax evasion earnings management of cooperate has been intensified which we also clarify the limitations of the leader's capabilities . The paper provides supportive evidence for the leader's individual impact on tax collection efficiency as well as enriches the study of tax collection and adminstration.