Political ties squeeze tax revenue : China studies

Research output: Other PublicationsOther ArticleCommunication


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.
Original languageEnglish
Number of pages2
Specialist publicationA Plus : Driving Business Success
Publication statusPublished - Mar 2019


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