1st Edition

Corporate Tax Avoidance in China

By Xiaowei Vivian Wang Copyright 2027
164 Pages 10 B/W Illustrations
by Routledge

Corporate Tax Avoidance in China  addresses a critical gap in understanding taxation within the world's second-largest economy. As China undergoes rapid economic transformation, its increasingly sophisticated tax system has attracted attention from international investors seeking opportunities in this dynamic market. Yet few books offer students, academics, and practitioners a comprehensive... Read more

Chapter 1. Geographical Distance, Information Environment, and Its Impact—The Monitoring Mechanism; Chapter 2. Tax Avoidance in China and Around the World; Chapter 3. Chinese Community Information and Unintentional Information Acquisition; Chapter 4. Digital Deterrence: The Impact of China's Golden Tax System III on Corporate Tax Avoidance; Chapter 5. The Face of Compliance: CEO Facial Masculinity and Corporate Tax Avoidance in China; Chapter 6. The Environmental Regulatory Spillover: How Specialized Courts Reshape Corporate Tax Behavior in China

Biography

Dr. Xiaowei Vivian Wang is an Assistant Professor in the Department of Accounting at Hong Kong Shue Yan University. She received her PhD in Business from Lingnan University and holds Bachelor's and Master's degrees from the Australian National University. Her interdisciplinary research focuses on corporate finance, employing quantitative, qualitative, and empirical methods. Her work has been published in journals including Finance Research Letters and the Journal of Accounting, Auditing & Finance etc.