物流企业风险承担、股权制衡与企业避税的实证研究

An Empirical Study on Risk Taking, Equity Balance and Corporate Tax Avoidance in Logistics Enterprises

摘要: 风险承担水平的变化可能影响企业内部与外部现金的需求量，并且企业避税程度也会受到企业内外部资金需求量的影响。本文以物流企业的风险承担水平与股权制衡程度两个方面为切入点，来研究物流企业风险承担、股权制衡与物流企业避税之间的关系，选取2017~2022年上市物流公司作为研究对象，运用SPSS与STATA分析软件对其进行实证分析。研究表明：物流企业风险承担与避税程度呈现正相关，股权制衡对两者之间的关系起到正向调节作用。

Abstract: The change in the level of risk-taking can impact both the internal and external cash demand of enterprises. Additionally, the degree of tax avoidance by enterprises is also influenced by their internal and external capital requirements. This study focuses on examining the relationship between logistics enterprises risk-taking, equity checks and balances, and tax avoidance in logistics enterprises. The research sample consists of listed logistics companies from 2017 to 2022, with empirical analysis conducted using SPSS and STATA analysis software. The findings reveal a positive correlation between the level of risk-taking in logistics enterprises and the degree of tax avoidance. Furthermore, equity checks and balances play a constructive role in regulating this relationship.