Economic policy uncertainty and corporate tax avoidance: Evidence from China

被引：22
|
作者：
Shen, Huayu [1 ]
Hou, Fei [2 ]
Peng, Miaowei [3 ]
Xiong, Hao [4 ]
Zuo, Haohao [1 ]
机构：
[1] North China Elect Power Univ, Sch Econ & Management, Beijing 102206, Peoples R China
[2] Qingdao Univ, Sch Business, Qingdao 266071, Shandong, Peoples R China
[3] Guangdong Univ Finance & Econ, Sch Accounting, Guangzhou 510000, Guangdong, Peoples R China
[4] Guizhou Univ Finance & Econ, Guiyang 550025, Guizhou, Peoples R China
来源：
PACIFIC-BASIN FINANCE JOURNAL | 2021年 / 65卷
基金：
中国国家自然科学基金;
关键词：
Economic policy uncertainty; State-owned firms; Internal control; Tax avoidance; FINANCIAL CONSTRAINTS; INTERNAL CONTROL; POLITICAL CONNECTIONS; GOVERNMENT; COVID-19; OWNERSHIP; IMPACT; COST;
D O I：
10.1016/j.pacfin.2021.101500
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This study investigates the influence of economic policy uncertainty (EPU) on corporate tax avoidance (CTA) for Chinese listed firms. We find that EPU significantly and negatively influences CTA. Moreover, state ownership, internal control quality and government subsidy attenuate the negative effect of EPU on CTA, and managerial shareholding and high financial constraint strengthen the negative effect of EPU on CTA.
引用
收藏
页数：14
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