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Academic Journal of Business & Management, 2022, 4(19); doi: 10.25236/AJBM.2022.041910.

Endowment insurance payment burden and enterprise tax avoidance


Ling Cheng1

Corresponding Author:
Ling Cheng

1Department of Accounting, Shanghai University, Shanghai, China


Endowment insurance is the first pillar of China's current endowment system, and enterprises are the main force of endowment payment; The proportion of endowment insurance enterprises in China has always been at a high level, which has caused heavy cost burden and cash flow pressure to enterprises. This paper takes A-share listed companies as the research object, and discusses the impact of pension insurance on micro enterprise behavior from the perspective of enterprise tax avoidance behavior. The study finds that the burden of pension insurance will increase the tax avoidance of enterprises. In further analysis, it is found that the reduction of cash flow level is the mechanism of pension insurance payment burden affecting enterprise tax avoidance. In addition, when there are high financing constraints and high labor intensity, the burden of pension insurance payment has a more serious impact on enterprise tax avoidance.


Endowment insurance payment burden; Enterprise tax avoidance; Financial pressure

Cite This Paper

Ling Cheng. Endowment insurance payment burden and enterprise tax avoidance. Academic Journal of Business & Management (2022) Vol. 4, Issue 19: 73-81. https://doi.org/10.25236/AJBM.2022.041910.


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