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【With the same tag:【税收规避】 Found 4 articles】 /Page Order by: Asce Desc

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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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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

| F272.5

Appropriation of Private Interests or Forced by Existence:The Net Effects of Tax Avoidance on the Value of Cash Holdings

Chen Shenglan, Jia Siyuan

The research based on developed capital markets shows that companies are mainly motivated by the appropriation of private interests of executives to carry out tax avoidance to save cash. H...

First published at: Dec 01, 2016

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Journal of Shanghai University of Finance and Economics, Vol. 18, Issue 06, pp. 54 - 65

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