Corporate Social Network and Tax Aggressive

摘要

This study highlights the role that social networks play in a corporate tax aggressive. We construct a comprehensive social network using data on Taiwan-listed companies that arises from education background, prior experience, and other social activities such as training courses, business forums and meetings of CEO and CFO during the period from 2010 to 2014. We find that the social networks of CEO, CFO help reduce (increase) corporate tax avoidance. Those findings suggesting that the information on a range of tax avoidance strategies is share among firms by the corporate network ties of CEO and CFO.