Research on Influencing Factors of Corporate Tax Compliance Behavior: a Perspective of Corporate Governance

DOI

10.2991/emtc-14.2014.38How to use a DOI?

Keywords

Tax compliance, Reaction of investors, Corporate governance

Abstract

Earnings management is an important research direction for corporate finance, while tax is an important means for earnings management. Therefore, corporate tax compliance behavior plays a vital role on research of the corporate finance. This paper, based on the undersheltering puzzle, analysis of the impact of corporate tax compliance behavior. From the reaction of investors, the level of corporate governance, tax policy and other aspects discussed the manner and extent of the impact of corporate tax compliance role.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yuan Hong-Bing
PY  - 2014/04
DA  - 2014/04
TI  - Research on Influencing Factors of Corporate Tax Compliance Behavior: a Perspective of Corporate Governance
BT  - Proceedings of the 2014 International Conference on Economic Management and Trade Cooperation
PB  - Atlantis Press
SP  - 224
EP  - 227
SN  - 1951-6851
UR  - https://doi.org/10.2991/emtc-14.2014.38
DO  - 10.2991/emtc-14.2014.38
ID  - Hong-Bing2014/04
ER  -