Year: 2022
Type: conference-paper
Abstract: This paper uses Chinese A-share listed companies from 2011 to 2020 as a research sample to explore the relationship between corporate strategy and tax avoidance. The research finds that the more radical the corporate strategy is, the higher the degree of tax avoidance is; Economic policy uncertainty will weaken the relationship between corporate strategy and tax avoidance. Economic policy uncertainty has a negative regulatory effect on the relationship between corporate strategy and tax avoidance. The results of this paper enlighten: on the one hand, the more radical the corporate strategy is, the more regulators should strengthen their tax supervision, which is conducive to the establishment of modern fiscal and financial system; On the other hand, in order to maintain the high-quality development of enterprise economy, policy makers should maintain the relative stability and continuity of economic policies.
Author: Jia Fu
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4320064693