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Collectivist Culture and Corporate Tax Avoidance: Evidence from China

Author

Listed:
  • Huijie Cui

    (Beijing Foreign Studies University)

  • Shiqiang Chen

    (University of Macau)

  • Dongmin Kong

    (Huazhong University of Science and Technology)

  • Yonggen Luo

    (Guangzhou University)

Abstract

Ecological theory always treats culture as a response to the demands of the environment. Farming, in the history of the world, has significantly influenced the formation of human culture. This paper examines the relationship between managers’ rice culture and corporate tax avoidance. The main finding shows managers from collectivist rice planting areas are less likely to engage in tax avoidance activities. This link is more pronounced in firms with better governance and greater gender diversification and in firms where managers have academic experience. Additionally, the relationship is enhanced in areas with higher regional trust areas and higher tax enforcement regions. Finally, our results are robust to a battery of additional analyses. Overall, our study supports the important role of cultural factors in corporate strategic decision-making.

Suggested Citation

  • Huijie Cui & Shiqiang Chen & Dongmin Kong & Yonggen Luo, 2025. "Collectivist Culture and Corporate Tax Avoidance: Evidence from China," Journal of Business Ethics, Springer, vol. 200(2), pages 417-443, August.
    • Handle: RePEc:kap:jbuset:v:200:y:2025:i:2:d:10.1007_s10551-024-05850-5
    DOI: 10.1007/s10551-024-05850-5
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