Enterprise Uncertainty Perception and Tax Avoidance
DOI:
https://doi.org/10.54691/bcpbm.v50i.5626Keywords:
Economic Policy Uncertainty; Tax Avoidance Behavior; Tax Policy.Abstract
Selecting the annual data of Chinese listed companies from 2011 to 2021, this paper aims to explore how the corporate perception of economic uncertainty influences tax avoidance and further analyzes the impact of tax uncertainty perception on tax avoidance under different property rights, audit levels, and financial constraints. The results prove that the uncertainty perception can promote tax avoidance, especially for non-state-owned enterprises with poor audit quality and large financial constraints. Thus, this paper suggests that the government should pay attention to the stability of policies, strengthen tax supervision, and introduce supporting policies, so as to help enterprises maintain stability in the uncertain environment.
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