摘要
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 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 governance.It also discusses the appropriateness of tax avoidance measures in the Chinese setting.Finally,it proposes important directions for future research.
作者简介
Corresponding author:Tanya Y.H.Tang,Department of Accounting,Goodman School of Business,Brock University,GSB242,1812 Sir Isaac Brock Way,St.Catharines,ON L2S 3A1,Canada.E-mail address:ttang@brocku.ca
