Business, Management and Accounting
4 years ago

Chinese firms using loopholes to dodge taxes, impacting government revenue.

China Journal of Accounting Research
A review of tax avoidance in China
Tanya Y. H. Tang

Paper Summary

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The article reviews how Chinese companies avoid paying taxes and the impact of government ownership, political connections, and corporate governance on tax avoidance. It also looks at the methods used by these companies to avoid taxes and discusses whether these practices are suitable in China. The research suggests areas for future study in this field.