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Corporate Tax Planning and Enforcement
This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies.openaire +2 more sources
Tax authority monitoring and corporate information disclosure quality in China
International Review of Financial Analysis, 2023Yunqing Tao, Feng Yun
exaly
THE CORPORATION TAX AND THE NORMAL TAX
The Bulletin of the National Tax Association, 1934openaire +1 more source
Directors with foreign experience and corporate tax avoidance
Journal of Corporate Finance, 2020Wen Wen, Yun Ke
exaly

