Corporate value added tax avoidance-Reference-Cited by-同舟云学术

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Corporate value added tax avoidance

Published:2021-08-25 Issue:4 Volume:45 Page:338-362
ISSN:0155-9982
Container-title:Accounting Forum
language:en
Short-container-title:Accounting Forum

Author:

Zhang Junsheng¹,Huo Zheng¹,Zeng Yamin²,Tang Xiaojian³⁴^ORCID,Rui Oliver M.⁵

Affiliation:

1. School of Business, Sun Yat-sen University, Guangzhou, People’s Republic of China

2. School of Management, Jinan University, Guangzhou, People’s Republic of China

3. College of Finance, Nanjing Agricultural University, Nanjing, People’s Republic of China

4. School of Accounting, Dongbei University of Finance and Economics, Dalian, People’s Republic of China

5. China Europe International Business School, Shanghai, People’s Republic of China

Publisher

Informa UK Limited

Subject

Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/01559982.2021.1949180

Reference48 articles.

1. A Simultaneous Equations Analysis of Analysts' Forecast Bias, Analyst Following, and Institutional Ownership

2. Capital structure, dividend policy, and multinationality: Theory versus empirical evidence

3. The Effects of the Value-Added Tax on Revenue and Inequality

4. WHAT INTERNATIONAL EXPERIENCE CAN TELL US ABOUT THE POTENTIAL CHALLENGES OF ADMINISTERING A U.S. VAT

5. How does financial reporting quality relate to investment efficiency?

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2. The effect of digitalized tax administration on stock price crash risk: A natural experiment in China;Research in International Business and Finance;2024-04

3. Linking Corporate Social Responsibility to Corporate Tax Avoidance: Evidence from Europe;2024

4. Digital transformation and metal enterprise value: Evidence from China;Resources Policy;2023-12

5. Does the standardisation of tax enforcement improve corporate financial reporting quality?;China Journal of Accounting Studies;2022-10-02

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