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Can securities supervision reduce corporate tax avoidance?

Based on the special stock exchange comment letter system in China, this paper explores the relationship between the exchange tax-related comment letters and corporate tax avoidance behavior from the standpoint of securities regulation. We document that firms that engage in more aggressive tax avoid...

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Detalles Bibliográficos
Autores principales: Wu, Yewei, Zhang, Bofu
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9302746/
https://www.ncbi.nlm.nih.gov/pubmed/35862369
http://dx.doi.org/10.1371/journal.pone.0270883