Articles with the same tag -- Department of Academic Journals, SUFE

| F831

National Financial and Accounting Supervision Reform and Corporate Tax Avoidance: Based on the Perspective of the Pilot Reform of Normalized Financial and Accounting Supervision

Ye Yongwei, Ding Yifan, Ge Liming

Financial and accounting supervision has been integrated into the national supervision system in China. This not only marks the elevation of the strategic position of financial and account...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250520.401

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 108 - 122

| F275

ESG Ratings and Corporate Tax Avoidance: An Explanation Based on Information Risks and Tax Shield Effects

Li Lu, Liu Xuena

Corporate tax avoidance activities not only reduce investment efficiency and increase stock price crash risks, but also undermine the fairness of the tax system and affect government tax r...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20250422.302

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 155 - 168

| F812.42

Business cannot Thrive without Trust: Intergenerational Succession and Tax Avoidance of Family Businesses

Chen Gang, Xu Ting

Family businesses constitute a vital component of China’s economy and serve as a driving force for economic growth and structural transformation. In recent years, as the first-generation ...

First published at: Mar 03, 2025

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doi:10.16538/j.cnki.jfe.20250225.203

Journal of Finance and Economics, Vol. 51, Issue 03, pp. 154 - 168

SPECIAL TOPIC | F270

A Study on the Tax Avoidance Governance Effect of Tax Credit Rating: From the Perspective of Setting up Low-tax-rate Nonlocal Subsidiaries

Zhou Zejiang, Liu Jin, Lei Ling

As a new tax collection and management method, tax credit rating aims to guide enterprises to consciously pay taxes honestly through the trustworthy incentive mechanism, and it is worth ex...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240827.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 21 - 37

| F275；F230

The Linkage Effect of VAT Reform and Corporate Income Tax Avoidance: Evidence from the VAT Rate Simplification Reform

Chen Dong, Lu Jiani, Zhou Yujie, et al

One of the goals of tax system reform is to gradually increase the proportion of direct tax and optimize the structure of tax revenue on the premise of stabilizing tax burden. An important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20231019.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 49 - 63

| 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

SPECIAL TOPIC | F270

“Reverse Mixed Reform” and Tax Avoidance of Private Enterprises

Zhai Shuping, Fan Run, Miao Qing

In 2013, the Third Plenary Session of the 18th Central Committee of the CPC proposed “actively developing the mixed-ownership economy”, which opened a new round of mixed-ownership reform...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20220905.204

Foreign Economics & Management, Vol. 45, Issue 08, pp. 34 - 50

| F275

Anti-monopoly and Corporate Tax Avoidance: Pressure or Governance?

Niu Yuhao, Zhang Wenting

Anti-monopoly is an important measure to ensure that the market plays a role in resource allocation. This paper attempts to understand the potential impact of anti-monopoly from the perspe...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.005

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 64 - 77

CORPORATE FINANCE | F270

Can the Peer Effect of Tax Avoidance Improve Corporate Investment Efficiency? Empirical Evidence from A-share Non-financial Listed Companies

Hong Jinming, Wang Mengkai, Ma Defang

Tax avoidance is an important financial strategy. Existing studies address that tax avoidance can reduce investment efficiency by exacerbating information asymmetry and causing agency prob...

First published at: Feb 20, 2022

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doi:10.16538/j.cnki.fem.20210831.201

Foreign Economics & Management, Vol. 44, Issue 02, pp. 52 - 68

| F810.42

Host Country Tax Rate，Tax Avoidance，and Innovation of Multinational Enterprises

Cao Yue, Wang Qiongqiong

Intangible assets and intellectual capital have become the core of enhancing national scientific and technological competitiveness in recent years. Many countries have adopted measures suc...

First published at: Jun 03, 2021

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doi:10.16538/j.cnki.jfe.20210416.202

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 47 - 60