Corporate income tax aggressiveness in China : regulatory environment, ownership impact and market valuation /
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(Published version)
Date
2014
Authors
Yuan, Guodong,
Editors
Advisors
Journal Title
Journal ISSN
Volume Title
Type:
thesis
Citation
Statement of Responsibility
Conference Name
Abstract
This thesis examines corporate and market reactions to China’s announcement and implementation of its 2008 Enterprise Income Tax Law, specifically its impact on corporate tax aggressiveness, share valuation, and the relationship between these two variables. Corporate income tax aggressiveness, at the extreme of legal tax planning behaviour, involves aggressively utilising the tax regime to reduce income tax paid.
School/Discipline
University of South Australia. School of Commerce.
School of Commerce.
School of Commerce.
Dissertation Note
Thesis (PhD)--University of South Australia, 2014.
Provenance
Copyright 2014 Guodong Yuan.
Description
1 ethesis (xi, 204 pages) :
illustrations.
Includes bibliographical references (pages 188-202)
illustrations.
Includes bibliographical references (pages 188-202)
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