The impact of fiscal squeeze on corporate tax avoidance behaviors: Evidence from the agricultural tax reform

Zhang, Fan; Wu, Guanghao; Zhu, Ling; Zhang, Wenzhe

doi:10.1016/j.eap.2023.07.002

Cited by 7 publications

(1 citation statement)

References 38 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…through mandatory gender quotas on the board. Zhang et al (2023) examined the impact of regional fiscal constraints and corporate tax minimization strategies through an investigation centered around the elimination of agricultural tax reform, used as an almost natural experiment. Research shows that a sudden decline in financial capital flows leads to a decline in tax evasion, driven by incentives for companies to improve their efficiency.…”

Section: Literature Reviewmentioning

confidence: 99%

Income tax compliance behavior of businesses: The case of Vietnam

Thu

2024

10.5267/j.dsl

View full text Add to dashboard Cite

The socio-economic development of each country requires the contribution of businesses to social goals and the state budget. Improving tax compliance behavior is consistent with improving the ability of businesses to contribute to the budget. The objective of the study is to evaluate factors affecting tax compliance behavior for businesses. The study is conducted on 202 enterprises in Thai Nguyen, a locality located in the key economic region of Vietnam and with a high level of economic development. Through quantitative analysis of the research results, it found that: the system legislation and socio-economic conditions have the strongest influence on businesses' tax compliance behavior. However, the influence of business characteristics and tax authority characteristics on tax compliance behavior is lower.

show abstract

Section: Literature Reviewmentioning

confidence: 99%