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Xiaowei Vivian Wang
Corporate Tax Avoidance in China
Corporate Tax Avoidance in China
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- More about Corporate Tax Avoidance in China
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 guide to the forces shaping corporate tax avoidance in China. This volume fills that gap through six complementary chapters investigating novel determinants spanning geographic, technological, organizational, and regulatory dimensions. Drawing on interdisciplinary perspectives, the book examines how local information environments, institutional infrastructures, individual leader characteristics, and cross-domain policy interactions collectively shape corporate tax outcomes, reflecting the increasing diversity of contemporary tax research in China. This prestigious reference work offers students, academics, and business professionals, whether from Western companies or developing countries, an authoritative introduction to corporate tax avoidance in the world's most dynamic emerging market, essential for those doing business with Chinese firms or establishing subsidiaries in China.
- Publication date: 28 August 2026
- Page count: 164
- Dimensions: Height 234 mm; Width 156 mm
- Publisher: Taylor & Francis Ltd
- Format: Hardback
- ISBN-13: 9781041223474
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