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【With the same tag:【tax avoidance】 Found 12 articles】
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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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(756.4 KB) |
ESI
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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(1101.8 KB) |
ESI
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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(728.1 KB) |
ESI
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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(1104.4 KB) |
ESI
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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(1106.7 KB) |
ESI
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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(930.4 KB) |
ESI
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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(1026.4 KB) |
ESI
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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(705.6 KB) |
ESI
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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(1202.4 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2019.01.007
Journal of Finance and Economics
, Vol. 45, Issue 01
, pp. 109 - 121
| F812.42
Research on Transfer Pricing and International
Tax Avoidance
of Chinese Enterprises: An Empirical Test on Commodity Export Trade
Bai Sida
,
Chu Minwei
Multinational enterprises that shift profits and thus conduct international tax avoidance through transfer pricing mode have aroused widespread concern in developed countries. In recent ye...
First published at: Aug 03, 2017
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(1237.4 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2017.08.003
Journal of Finance and Economics
, Vol. 43, Issue 08
, pp. 32 - 42
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