Political connections, business strategy and tax aggressiveness: evidence from China

PurposeThe purpose of this paper is to investigate the effects of political connections on the association between firms' business strategy and their tax aggressiveness in an emerging economy such as China.Design/methodology/approachThe authors study a large sample of Chinese public firms from...

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Veröffentlicht in:	China Accounting and Finance Review 2023-06, Vol.25 (2), p.125-144
Hauptverfasser:	Fan, Hong, Chen, Liqiang
Format:	Artikel
Sprache:	eng
Schlagworte:	Aggressiveness business strategy china Cost control Emerging markets Executives Income taxes political connections Politics Product development R&D Research & development Securities markets Stockholders tax aggressiveness Tax rates
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