A review of tax avoidance in China

• 作者: Tanya Y.H.Tang
• 来源期刊: 中国会计学刊:英文版
• 学科: 经济
• 关键词: Tax avoidance Government ownership Agency problems Corporate political activity Book-tax conformity China
• 年，卷（期）: 2020,（4）
• 页码范围: 327-338
• 页数: 12页
• 分类号: F812.42

摘要

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 13 years.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.