The Mainland Chinese government’s difficulty in collecting corporate taxes is created by its institutional environment, according to two recent studies published in leading accounting journals. The authors examine the effects on tax compliance of informal institutions such as the company’s political ties, and formal institutions such as the government’s fiscal policy and tax system. Results of both studies should be of interest to busy tax practitioners and policymakers.
|Number of pages||2|
|Specialist publication||A Plus : Driving Business Success|
|Publication status||Published - Mar 2019|