Why do publicly listed firms evade taxes: Evidence from China

• Main Authors: CHOW, Travis, KE, Bin, YUAN, Hongqi, ZHANG, Yao
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2017
• Subjects: Tax avoidance; tax evasion; China; SOE; Accounting; Asian Studies; Corporate Finance; Taxation
• Online Access: https://ink.library.smu.edu.sg/soa_research/1596; https://ink.library.smu.edu.sg/context/soa_research/article/2623/viewcontent/ac2017p5016_why_do_publicly_listed_firms_evade_taxes.pdf
• Institution: Singapore Management University

Taking advantage of the mandatory disclosure of detected corporate tax evasions in China, we examine why publicly listed firms evade taxes. Different from most prior studies that focus on corporate income tax avoidance, we consider tax evasions related to both income taxes and non-income taxes. We a...