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

| F275；F230

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

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

| 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

| F275.5

How does the Reform of Social Insurance System Affect Corporate Tax Avoidance? Evidence from a Quasi-natural Experiment of the Transfer of Department in Social Insurance Contributions

Sun Xuejiao, Fan Run, Zhai Shuping

As an important reform of social insurance system, the transfer of department in social insurance contributions has a wide and far-reaching impact on both the protection of workers’ right...

First published at: Apr 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.02.006

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 02, pp. 76 - 92

| F275

The Effect of CPC’s Participation in Governance on Corporate Tax Avoidance Behaviors

Li Minghui, Liu Xiaoxia, Cheng Haiyan

The participation of Communist Party of China （thereafter CPC） in corporate governance is an important feature of corporate governance structure in China. CPC organizations play a politi...

First published at: Mar 01, 2020

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doi:10.16538/j.cnki.jfe.2020.03.004

Journal of Finance and Economics, Vol. 46, Issue 03, pp. 49 - 64

| 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