Tax enforcement and corporate donations : evidence from Chinese "Golden Tax Phase III"
Year of publication: |
2021
|
---|---|
Authors: | Jin, Zhi ; Huang, Chenghao |
Published in: |
China journal of accounting studies. - London [u.a.] : Routledge, Taylor & Francis Group, ISSN 2169-7213, ZDB-ID 2714809-9. - Vol. 9.2021, 4, p. 526-548
|
Subject: | "Golden Tax Phase III" project | corporate donation | corporate social responsibility | implicit contract | Tax enforcement | Corporate Social Responsibility | Corporate social responsibility | Steuervermeidung | Tax avoidance | Fundraising | Unternehmensbesteuerung | Corporate taxation | China | Besteuerungsverfahren | Taxation procedure |
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