Corporate Tax Avoidance in China

1. Auflage 2026
ISBN: 978-1-041-22347-4
Verlag: Taylor & Francis Ltd

Buch, Englisch, 164 Seiten, Format (B × H): 156 mm x 234 mm

Reihe: Routledge Research in Taxation

Corporate Tax Avoidance in China addresses a critical gap in understanding taxation within the world's second-largest economy. As China undergoes rapid economic transformation, its increasingly sophisticated tax system has attracted attention from international investors seeking opportunities in this dynamic market. Yet few books offer students, academics, and practitioners a comprehensive guide to the forces shaping corporate tax avoidance in China.

This volume fills that gap through six complementary chapters investigating novel determinants spanning geographic, technological, organizational, and regulatory dimensions. Drawing on interdisciplinary perspectives, the book examines how local information environments, institutional infrastructures, individual leader characteristics, and cross-domain policy interactions collectively shape corporate tax outcomes, reflecting the increasing diversity of contemporary tax research in China.

This prestigious reference work offers students, academics, and business professionals, whether from Western companies or developing countries, an authoritative introduction to corporate tax avoidance in the world's most dynamic emerging market, essential for those doing business with Chinese firms or establishing subsidiaries in China.

Zielgruppe

Academic and Postgraduate

Autoren/Hrsg.

Wang, Xiaowei Vivian

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance

Inhaltsverzeichnis

Chapter 1. Geographical Distance, Information Environment, and Its Impact—The Monitoring Mechanism; Chapter 2. Tax Avoidance in China and Around the World; Chapter 3. Chinese Community Information and Unintentional Information Acquisition; Chapter 4. Digital Deterrence: The Impact of China's Golden Tax System III on Corporate Tax Avoidance; Chapter 5. The Face of Compliance: CEO Facial Masculinity and Corporate Tax Avoidance in China; Chapter 6. The Environmental Regulatory Spillover: How Specialized Courts Reshape Corporate Tax Behavior in China

Über Autor(innen)

Dr. Xiaowei Vivian Wang is an Assistant Professor in the Department of Accounting at Hong Kong Shue Yan University. She received her PhD in Business from Lingnan University and holds Bachelor's and Master's degrees from the Australian National University. Her interdisciplinary research focuses on corporate finance, employing quantitative, qualitative, and empirical methods. Her work has been published in journals including Finance Research Letters and the Journal of Accounting, Auditing & Finance etc.