关键词:

税收贡献, 诉讼胜率, 政治关联

Abstract:

Based on the hand-sorted text of the original litigation judgments of China's A-share listed companies from 2015 to 2021, this paper conducts an in-depth investigation on the causes of China's judicial local protectionism, and further studies the effectiveness of various policies. The research finds that: (1) Listed companies have a higher victory rate in the court of registration, that is, judicial local protectionism does exist; (2) The tax contribution of listed companies to the place of registration has a positive effect on the improvement of their local litigation success rate, that is, the motivation of local government to protect the local tax base is the cause of judicial local protectionism; (3) Political affiliation also leads to judicial local protectionism to some extent, but its importance is less than the role of local government in protecting the local tax base; (4) The improvement of local financial conditions, the reform of centralized judicial jurisdiction and the reform of court personnel and property management can all play a role in alleviating judicial local protectionism.

Key words:

Tax Contributions, Litigation Success Rate: Political Affiliation.