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Chinese Views on the Ethics of Tax Evasion
McGee, Robert W. - 2017
This paper examines Chinese views on the ethics of tax evasion. Data used was gathered from the latest (Wave 6) World Values Survey. The sample size was more than 1800 and covered 23 regions of China. The study found that there was strong opposition to tax evasion, although the current...
Persistent link: https://www.econbiz.de/10012952511
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Corporate Tax Avoidance and Government Corruption : Evidence from Chinese Firms
Sun, Yukun - 2014
In this paper I study the impact of government corruption on tax avoidance by corporations with tax liability in China …. I begin by developing a model of a firm's choice of tax avoidance based on the level of corruption in the firm. I show … that a higher level of government corruption and a higher tax rate are predicted to increase a firm's tax avoidance. My …
Persistent link: https://www.econbiz.de/10013043951
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Recent Development of Real Estate Tax on Residential Properties in China
Pheny, Monica - 2014
Persistent link: https://www.econbiz.de/10013052837
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An Empirical Study of Tax Evasion Ethics in China
McGee, Robert W.; Yuhua, An - 2007
In 1944, Martin Crowe, a Catholic priest, wrote a doctoral dissertation titled The Moral Obligation of Paying Just Taxes. His dissertation summarized and analyzed 500 years of theological and philosophical debate on this topic, which identified three basic philosophical positions on the issue....
Persistent link: https://www.econbiz.de/10014223883
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Ethics and Tax Evasion : Empirical Studies of Korea, Japan and China
McGee, Robert W. - 2007
The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...
Persistent link: https://www.econbiz.de/10014052170
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A Chinese Recipe for Curbing the Evasion of Commodity Taxes?
Marchese, Carla - In: CESifo DICE Report 05 (2007) 3, pp. 38-42
Persistent link: https://www.econbiz.de/10011696623
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Controlling Shareholders’ Incentive and Corporate Tax Avoidance – A Natural Experiment in China
Li, Oliver Zhen - 2017
The split share structure reform in China aligned the incentive of controlling shareholders with that of minority shareholders by granting trading rights to previously non-tradable shares. We find that the reform increases firms' tax avoidance activities that are value-enhancing. However, the...
Persistent link: https://www.econbiz.de/10012973472
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The Moderating Role of Internal Control in Tax Avoidance : Evidence From a COSO-Based Internal Control Index in China
Chen, Hanwen - 2020
We study the role of internal control in tax avoidance by evaluating the efficacy of the COSO framework in tax risk management. First, we use a comprehensive COSO-based index in China that covers a firm's internal control over not only financial reporting, but also operations and compliance....
Persistent link: https://www.econbiz.de/10012850661
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The Political Dynamics of Corporate Tax Avoidance : The Chinese Experience
Chen, Hanwen - 2020
One institutional feature behind China's spectacular economic growth is its political selection system, which it uses to promote officials who are capable of growing local economies. Against this backdrop, we examine how political turnovers cyclically influence firms' tax avoidance behavior....
Persistent link: https://www.econbiz.de/10012856113
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Exchange of Tax Information and the Impact of FATCA for China
Zhou, Qiguang - 2014
Without an express consent and authorization from the customer in relation to a FATCA disclosure, Chinese Foreign Financial Institutions' ("FFIs") compliance with FATCA would be in conflict with relevant domestic laws. However, under Chinese laws, Chinese authorities have broad powers to obtain...
Persistent link: https://www.econbiz.de/10013050325