Research on the Influence of Corporate Strategy on Tax Avoidance
Author: 
Jia FuAuthors Info & Claims
Pages 267 - 274
Abstract
This paper uses Chinese A-share listed companies from 2011 to 2020 as a research sample to explore the relationship between corporate strategy and tax avoidance. The research finds that the more radical the corporate strategy is, the higher the degree of tax avoidance is; Economic policy uncertainty will weaken the relationship between corporate strategy and tax avoidance. Economic policy uncertainty has a negative regulatory effect on the relationship between corporate strategy and tax avoidance. The results of this paper enlighten: on the one hand, the more radical the corporate strategy is, the more regulators should strengthen their tax supervision, which is conducive to the establishment of modern fiscal and financial system; On the other hand, in order to maintain the high-quality development of enterprise economy, policy makers should maintain the relative stability and continuity of economic policies.
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Published In
September 2022
552 pages
ISBN:9781450397582
DOI:10.1145/3568834
Copyright © 2022 ACM.
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Association for Computing Machinery
New York, NY, United States
Publication History
Published: 25 January 2023
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- Research-article
- Research
- Refereed limited
Funding Sources
- The key scientific research platforms and projects of colleges and universities in Guangdong Province Research on the impact of corporate strategy on tax avoidance decision
- The 2021 school level scientific research project the impact of enterprise tax evasion on its bank credit and its mechanism and economic consequences
Conference
ICIBE 2022
ICIBE 2022: 2022 The 8th International Conference on Industrial and Business Engineering
September 27 - 29, 2022
Macau, China
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