Artikel
A review of tax avoidance in China
This paper synthesizes the major empirical findings of the burgeoning tax avoidance research in China from the accounting, finance, and economics literature over the last 13years. It surveys the evidence in four main areas: (1) the mechanisms through which Chinese firms avoid income taxes; (2) the effects of government ownership and agency problem on tax avoidance; (3) tax avoidance and political connections; and (4) the roles of book-tax conformity, tax enforcement, and corporate governance. It also discusses the appropriateness of tax avoidance measures in the Chinese setting. Finally, it proposes important directions for future research.
- Sprache
-
Englisch
- Erschienen in
-
Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 13 ; Year: 2020 ; Issue: 4 ; Pages: 327-338 ; Amsterdam: Elsevier
- Klassifikation
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Management
- Thema
-
Tax avoidance
Government ownership
Agency problems
Corporate political activity
Book-tax conformity
China
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Tang, Tanya Y. H.
- Ereignis
-
Veröffentlichung
- (wer)
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Elsevier
- (wo)
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Amsterdam
- (wann)
-
2020
- DOI
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doi:10.1016/j.cjar.2020.10.001
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Tang, Tanya Y. H.
- Elsevier
Entstanden
- 2020
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