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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...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
| Publicado: |
Public Library of Science
2022
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| 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 |