Governing Corporate Tax Management: The Role of State Ownership, Institutions and Markets in China

✍ Scribed by Chen Zhang, Rajah Rasiah, Kee Cheok Cheong

Publisher: Springer Singapore;Palgrave Macmillan
Year: 2019
Tongue: English
Leaves: 197
Edition: 1st ed. 2019
Category: Library

No coin nor oath required. For personal study only.

✦ Synopsis

This book focuses on corporate sector development in the context of transition economies, such as China. In doing so, the book uses quantitative methods to test several hypotheses that are salient to the Chinese economic situation.
Topics covered in the book include the relationship between tax management and firm performance, the extent to which a short-term focus on tax management can lead to long-term vulnerabilities, the impact of government ownership on tax management impact, and the link between the co-evolution of marketization and corruption, and institutional change and tax management.
With that the book offers rich empirical evidence to examine tax management, firm performance and corruption in a broad context, while permitting comparison between the Chinese experience and the market economies.

✦ Table of Contents

Front Matter ....Pages i-xvi
Introduction (Chen Zhang, Rajah Rasiah, Kee Cheok Cheong)....Pages 1-18
Corporate Tax Management and Chinese Enterprises (Chen Zhang, Rajah Rasiah, Kee Cheok Cheong)....Pages 19-44
Corporate Governance and Firm Performance (Chen Zhang, Rajah Rasiah, Kee Cheok Cheong)....Pages 45-67
Economic Reforms and Market Outcomes over Time (Chen Zhang, Rajah Rasiah, Kee Cheok Cheong)....Pages 69-107
Corruption, Institutions, and Markets (Chen Zhang, Rajah Rasiah, Kee Cheok Cheong)....Pages 109-140
Conclusions (Chen Zhang, Rajah Rasiah, Kee Cheok Cheong)....Pages 141-151
Back Matter ....Pages 153-186

✦ Subjects

Law; Financial Law/Fiscal Law; Business Taxation/Tax Law; Asian Business; Asian Economics

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