Corporate value added tax avoidance
Year of publication: |
2021
|
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Authors: | Zhang, Junsheng ; Huo, Zheng ; Zeng, Yamin ; Tang, Xiaojian ; Rui, Oliver Meng |
Published in: |
Accounting forum : advancing the interdisciplinary and global connection of accounting research. - [Abingdon] : Routledge, Taylor & Francis Group, ISSN 0155-9982, ZDB-ID 2165079-2. - Vol. 45.2021, 4, p. 338-362
|
Subject: | Corporate tax avoidance | value added tax | corporate income tax | endogeneity | Steuervermeidung | Tax avoidance | Umsatzsteuer | Sales tax | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Großbritannien | United Kingdom |
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