Corporate value added tax avoidance
Junsheng Zhang, Zheng Huo, Yamin Zeng, Xiaojian Tang and Oliver M. Rui
| 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
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| Subject: | Corporate tax avoidance | value added tax | corporate income tax | endogeneity | Steuervermeidung | Tax avoidance | Umsatzsteuer | Sales tax | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Steuererhebungsverfahren | Taxation procedure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/01559982.2021.1949180 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013161625