We examine the effect of government ownership on tax evasion in China. After correcting for the partial observability of tax evasion, we find that state-owned enterprises (SOEs) are more likely to evade taxes and less likely to be detected than non-SOEs. After being caught for tax evasion, SOEs...

This study assesses the relationship between the ownership structure and corporate tax avoidance based on annual financial data of Chinese A-share listed firms during 2010-2020. Firstly, the empirical results demonstrate that when a listed firm has multiple large shareholders (MLS), these...