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【With the same tag:【企业避税】 Found 5 articles】 /Page Order by: Asce Desc

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| F49

How does the Policy of New Digital Infrastructure Construction Affect Corporate Tax Avoidance?

Wang Hai, Guo Guanyu, Yin Junya

Relying on the Golden Tax III, the tax authority has not only broadened the channels of information acquisition and analysis by using digital technologies, but also enhanced their tax coll...

First published at: Mar 03, 2024

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doi:10.16538/j.cnki.jfe.20231121.302

Journal of Finance and Economics, Vol. 50, Issue 03, pp. 64 - 77

| F275

Does the Normalization of Tax Enforcement Decrease Corporate Tax Avoidance? A Quasi-natural Experiment Based on Tax Administrative Penalty Discretion Standards

Tang Xiaojian, Zhang Junsheng, Lin Bin

An important action in the taxation area is to strengthen the normalization of tax enforcement in the processing of the construction of law-based government in China. Furthermore, the core...

First published at: Jun 03, 2021

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doi:10.16538/j.cnki.jfe.20201211.101

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 19 - 32

| F275

Investors’ Site Visit，Performance Pressure and Corporation Tax Avoidance

Pan Jun, Jing Xuefeng, Liu Jinzhao

In order to avoid tax reasonably, enterprises often take very complicated and opaque transactions. Because of the complexity and concealment of such transactions, tax avoidance not only he...

First published at: Oct 01, 2019

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doi:10.16538/j.cnki.jsufe.2019.05.006

Journal of Shanghai University of Finance and Economics, Vol. 21, Issue 05, pp. 85 - 96

| F812.45；F275.5

Will Government Subsidies Affect Corporate Tax Avoidance?

Deng Bofu, Liu Jiawei, Ji Li

The purpose of this paper is to investigate whether there is a reciprocal relationship between the government and enterprises. The previous literature in the field tends to put it under th...

First published at: Jan 01, 2019

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doi:10.16538/j.cnki.jfe.2019.01.007

Journal of Finance and Economics, Vol. 45, Issue 01, pp. 109 - 121

| F812.42

Anti-corruption, Tax Enforcement and Private Firms’ Tax-Avoidance

Fu Chaogan, Li Zengfu

From a theoretical perspective (Vishny and Shleify, 1993), corruption in tax reduces costs. Using firm-level cross-country data, an important paper by Alm, et al. (2016) provides evidence ...

First published at: Nov 01, 2018

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doi:10.16538/j.cnki.jfe.2018.11.004

Journal of Finance and Economics, Vol. 44, Issue 11, pp. 47 - 60

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