Does industrial policy suppress corporate tax avoidance? —— a study on the perspective of provincial industrial policy
Will industrial policy affect corporate tax avoidance? Based on China’s listed corporations which are in the current stage of industrial transformation and upgrading, this paper investigates how the provincial industrial policy impact corporate tax avoidance. The results show that provincial industr...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2021-04-01
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| Series: | China Journal of Accounting Studies |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2021.1980954 |