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A review of tax avoidance in China

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China Journal of Accounting Research 2020年第4期13卷 327-338页

作者： Tanya Y.H.Tang Department of Accounting Goodman School of BusinessBrock UniversityCanada

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 *** 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 *** also discusses the appropriateness of tax avoidance measures in the Chinese ***,it proposes important directions for future research.

关键词： tax avoidance Government ownership Agency problems Corporate political activity Book-tax conformity China

IPO suspension,financing uncertainty and corporate tax avoidance

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China Journal of Accounting Research 2023年第4期16卷 146-164页

作者： Fei Lu Songyan Yang Dongbei University of Finance and Economics DalianChina Xiamen University XiamenChina

The acquisition of external financing is an important factor affecting the development of enterprises and even the economic growth of a ***,changes in the external environment often expose enterprises to uncertainties in obtaining external *** China’s initial public offering(IPO)suspension policy as a setting,this paper examines the impact of the associated external financing uncertainty on *** empirical results show that firms that are unable to secure planned financing due to the IPO suspension policy engage in greater tax avoidance activities than successful IPOs during the IPO suspension period;this phenomenon is mainly concentrated in firms that are not state-owned,have no venture capital or private equity backing,have lower debt servicing capacity and have lower tax avoidance ***,the tax avoidance activities of enterprises positively influence their fixed asset investment and innovation investment during the IPO suspension *** based on IPO price performance indicates that investors respond positively to firms’tax avoidance practices during IPO suspensions.

关键词： IPO suspension Corporate financing Uncertainty tax avoidance

Banking deregulation and corporate tax avoidance

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China Journal of Accounting Research 2017年第2期10卷 87-104页

作者： Bill B.Francis Ning Ren Qiang Wu Lally School of Management Rensselaer Polytechnic Institute College of Management Long Island University

We investigate whether tax avoidance substitutes for external financing. We exploit interstate banking deregulation as a quasi-external shock to examine whether firms engage in less tax avoidance after banking deregulation, because of cheaper and easier access to credit from banks. We find no empirical evidence to support this substitutive relation, even for firms with higher financial constraints or firms with higher external financing dependence.

关键词： tax avoidance Interstate banking deregulation External financing

Does access to credit reduce SMEs’tax avoidance?Evidence from a regression discontinuity design

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Financial Innovation 2021年第1期7卷 380-402页

作者： Xiaowei Kong Deng‑Kui Si Haiyang Li Dongmin Kong School of Economics and Management Dongguan University of TechnologyDongguanChina Department of Finance Qingdao UniversityQingdaoChina School of Finance Zhongnan University of Economics and LawWuhanChina School of Economics Huazhong University of Science and TechnologyWuhanChina

This study investigates the effect of targeted reserve requirement ratio cuts(TRRRCs)on tax avoidance among small and micro enterprises(SMEs)with operating revenues below specific cutoffs in *** a regression discontinuity design,we causally show that,by increasing loan availability,TRRRCs significantly alleviate the financial constraints and cash dependence of SMEs and consequently reduce tax *** is especially the case among firms with lower market power and higher entertainment and travel *** findings provide evidence for the real effect of TRRRCs on corporate tax avoidance and show the inclusive effect of TRRRCs on *** doing so,we indirectly reveal a rent-seeking channel underlying bank lending,thus offering clear policy implications for regulators.

关键词： Access to finance Small and micro enterprises(SMEs) tax avoidance Targeted reserve requirement ratio cuts(TRRRCs)

Corporate Governance and tax avoidance: Evidence from Nigerian Quoted Food and Beverage Companies

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Macro Management & Public Policies 2020年第4期2卷 40-47页

作者： Raymond A. Emmanuel C. Department of Accountancy Nnamdi Azikiwe UniversityAwka.Anambra State Department of Accountancy Federal PolytechnicOkoAnambra State

The study determine the effect of CEO duality on the effective tax rate of quoted foods and Beverage ***-post facto research design was adopted.A purposive sampling technique was applied in selecting nine(9)companies during the data collection *** were collected from annual reports and accounts of the sampled companies from *** for the study analyzed using descriptive statistics and regression was used with aid of the e-view was at 95%confidence at five degrees of freedom(df).The result shows that CEO duality was significant and had a positive coefficient on tax planning of food and beverage companies in *** study,therefore recommended that non-separation of CEO from Chairman of the Board may lead to higher levels of tax planning;and an opportunity for manager’s rent extraction,because of their dominating role to ensure that adequate oversight roles are separated.

关键词： Corporate Governance tax avoidance CEO duality

Factors That Influence tax avoidance in Indonesia Stock Exchange

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Chinese Business Review 2017年第10期16卷 510-517页

作者： Yuniarwati I Cenik Ardana Sofia Prima Dewi Caroline Lin Tarumanagara University Jakarta Indonesia

The purpose of this study was to obtain empirical evidence about the influence of the proportion of independent commissioners, audit committee, audit quality, profitability, and firm size against the tax avoidance. This study used a sample of one hundred and fifty three samples. These results indicate that profitability has an influence on tax avoidance while the proportion of independent commissioners, audit committee, audit quality, and firm size have no influence on tax avoidance.

关键词： tax avoidance the proportion of independent commissioners audit committee audit quality profitability firm size

Empirical Examination of Market Reaction to Transfer Pricing taxation Announcement in Press： A Japanese Perspective

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Journal of Modern Accounting and Auditing 2015年第1期11卷 10-26页

作者： Hiroshi Ohnuma Keikichi Kato Tokyo University of Science Tokyo Japan Hirosaki University Hirosaki Japan

The Japanese taxation Agency （JTA） introduced transfer pricing taxation （TPT） in order to suppress the outflow of profits and therefore taxes of Japanese companies, which are expanding overseas. There have been many press reports regarding the application of TPT, and so there is much public attention on this issue. TPT is applied to unnatural transfer prices （TP）. If TPT is applied to a multinational company （MNC）, the company will need to bear enormous documentation costs in its calculation of the ratable price. In addition, in the last few years, the target of TPT is shifting to the overseas transfer of intangible assets, such as trademarks, royalties, patents, and charges income. As a result, companies have become more careful about TPT and investors tend to pay attention to companies＇ TPT strategy. With regard to this point, this paper examines how the market evaluates news regarding TP by investigating the market reaction to an initial press report mentioning that a firm was involved in a TP manipulation and may be guilty of tax underpayment. We examine these events both because press reports are currently under intense scrutiny and because there has been very little research on firms that engage in tax sheltering （see, e.g., Graham ＆ Tucker, 2006; Hanlon ＆ Slemrod, 2009）. Some view the fact that not all firms engage in tax sheltering as surprising because of the widespread view that shelters, at least in the 1990s, in expectation, offered a positive net present value position. The potential negative public relations effect is often cited as one reason for this ＂under-sheltering＂ phenomenon （Bankman, 2004）. On the event study analysis, we find that the Japanese capital market has shown a statistically significant negative reaction to the press reports. This result is due to a strong distrust of corporate activity regarding TP strategies. Moreover, in order to clarify the reason why the market responds to reports of TPT being applied, we compute the cumulative a

关键词： tax management tax avoidance transfer pricing taxation (TPT) event study intangible assets corporategovernance (CG)

A study on transfer price of Multinational Enterprises(MNEs)——The effect of improper transfer price to China's economy and the countermeasures

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中国国际财经(中英文) 2018年第6期 134-135页

作者： SUN Rong SINOPEC SALES CO.LTD.SOUTH CHINA BRANCH

This paper examines impact on China’s economy by the improper using of transfer prices of MNEs and how to control it in China. The author make the result that Chinese government urgently needs to improve the anti-avoidance tax legislation to strengthen the competitiveness of domestic enterprises,as well as control the behavior of MNEs who will use improper transfer prices.

关键词： transfer price multinational enterprises tax avoidance joint-ventures

基于CSR（企业的社会责任）观点来看BEPS（税基侵蚀和利润转移）问题及解决方案

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基于CSR（企业的社会责任）观点来看BEPS（税基侵蚀和利润转移）...

作者：张英珠（YOUNGJU JANG）上海财经大学

学位级别：硕士

Starting from the awareness that multinational corporations is avoiding paying taxes legally with various tax avoidance techniques for the sake of minimizing tax expenditure,the author recognized that the nature of BEPS lies in 'not considering corporate tax issues as part of corporate social responsibility'.In that vein,the author analyzed the problems of corporate tax avoidance practices and suggested solutions from corporate social responsibility *** paper mainly consists of three parts:In the chapter of theoretical framework,BEPS and CSR are theoretically *** the focus is on comprehensively explaining the concept of BEPS in the BEPS section,efforts are made to incorporate BEPS into various CSR theories in CSR section to highlight the corporate tax problems and its academic connectivity of *** problem-analysis chapter discussed why BEPS is problematic and why it should be addressed from the perspective of *** discussing the magnitude of economic losses brought by BEPS,the author analyzed the reasons why BEPS is unethical business practices from the perspective of the country,enterprise and economy as a *** order to emphasize how BEPS mechanism and negative impact of BEPS have been applied in reality,it is analyzed in the case study how British subsidiary Zambia Sugar has been using BEPS schemes to exploit *** the reason why its schemes are problematic is discussed,centering on the negative effects on ***,the solution part is starting from discussing the nature of BEPS and the limitations of existing solutions so as to talk about why CSR is needed in the resolution of *** several ways are suggested that various groups,including the company,consumer&media,CSR academia,could actually implement to prevent *** far as the author knows,there are not many papers dealing with corporate tax avoidance as part of corporate social ***,since BEPS is an economic issue and at the same time it i

关键词： BEPS CSR MNEs tax avoidance