Jiang Haiming, Kim Eunyoung
School of Knowledge Science, Japan Advanced Institute of Science and Technology, Nomi, Japan.
School of Management, Dalian Polytechnic University, Dalian, China.
Front Psychol. 2022 Jul 25;13:964278. doi: 10.3389/fpsyg.2022.964278. eCollection 2022.
A top management team (TMT) has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise tax planning strategy by using the fuzzy-set qualitative comparative analysis (fsQCA). Using a panel data of China public companies, we found three configurations conducive to aggressive tax planning and two combinations conducive to low tax planning. Specifically, the level of education, tenure, age, career experience, and size of the top management team affect a firm's propensity to engage in tax planning. Further, the results show that top management teams are not alike and highlight the differences in how these characteristics combine to impact tax planning.
高层管理团队（TMT）已被确定为推动税收筹划战略变革的关键因素之一。基于高层梯队理论，本研究运用模糊集定性比较分析（fsQCA）来探究高层管理团队特征的配置是否会影响企业税收筹划战略。利用中国上市公司的面板数据，我们发现了三种有利于激进税收筹划的配置和两种有利于低税收筹划的组合。具体而言，高层管理团队的教育水平、任期、年龄、职业经历和规模会影响公司进行税收筹划的倾向。此外，结果表明高层管理团队并非千篇一律，并突出了这些特征如何相互结合以影响税收筹划的差异。
