The study looked at how a culture focused on non-materialistic values affects corporate tax avoidance. They used data from China and 21 other countries to see if firms owned by people from countries with strong non-materialistic values were less likely to avoid taxes. The results showed that firms with owners from these countries were indeed less likely to engage in tax avoidance, especially when tax enforcement was strict. This suggests that national culture and formal rules work together to reduce tax avoidance.