A review of tax avoidance in China
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 years. It surveys the evidence in four main areas: (1) the mechanisms through which Chinese firms avoid income taxes; (2) the...
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| Format: | Article |
| Language: | English |
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Elsevier
2020-12-01
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| Series: | China Journal of Accounting Research |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309120300381 |