Tax authority enforcement and stock price crash risk: Evidence from China

Xu, Lei; Huang, Xiaodi; Liu, Guanchun; Liu, Yuanyuan

doi:10.1016/j.frl.2023.103831

Cited by 5 publications

(1 citation statement)

References 41 publications

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“…Based on the current economic, legal, and tax collection and management environment of the enterprise, and relying on relevant national financial and tax laws, regulations, and policies, we actively explore the "three linkage" model of tax management, namely: linkage between tax management and tax policies, linkage between tax management and business front-end, linkage between tax management and internal audit, external inspection, and internal control. Timely grasp the formulation and changes of tax regulations, fully integrate the implementation of internal control systems of enterprises, strengthen the linkage with external audits, and effectively reduce tax risks [3][4].…”

Section: Introductionmentioning

confidence: 99%

The Construction and Application of the "Three Linkages" Tax Management System

Wei

2023

AEMR

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Enterprise tax management should focus on the strategic goals of the enterprise, with the focus on "digitization of value management, risk control in action, and standardization of basic management". It should innovate and promote the linkage of tax management with tax policies, business front-end, and external audit and internal inspection, strengthen value leadership, prevent business risks, promote financial transformation, consolidate financial foundation, and build a financial team to ensure leading financial performance indicators, Provide financial support for the company's lawful and compliant operations.

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Section: Introductionmentioning

confidence: 99%