Study on the Peer Effect of Corporate Tax Avoidance——Based on the Organizational Convergence Theory of New Institutionalism
Based on the new institutional organizational convergence theory,corporate tax avoid-ance is not only a problem existing in the enterprise,the imitation behavior of mutual influence between organizations is more worthy of discussion.Taking the data of listed companies from 2008 to 2020 as the research sample,the bidirectional fixed effect model is adopted to empirically test the existence of peer effect of corporate tax avoidance,and they will choose to imitate leading enterprises in the same industry and enterprises in the same region.The increase of environmental uncertainty enhances the peer effect strength of corporate tax avoidance.Further research shows that the level of internal digitization and the level of regional social trust can promote the peer effect of tax avoidance under environmental uncertain-ty,while the intensity of auditor external supervision can inhibit it.This paper provides a theoretical basis and practical direction for the government to guide enterprises to reduce tax avoidance,improve tax com-pliance and enhance the practice of social responsibility.
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