Can securities supervision reduce corporate tax avoidance?
Based on the special stock exchange comment letter system in China, this paper explores the relationship between the exchange tax-related comment letters and corporate tax avoidance behavior from the standpoint of securities regulation. We document that firms that engage in more aggressive tax avoid...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado: |
Public Library of Science (PLoS)
2022-01-01
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| Series: | PLoS ONE |
| Acceso en liña: | https://journals.plos.org/plosone/article/file?id=10.1371/journal.pone.0270883&type=printable |
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