... Corporate governance G30 G34 M4 M42 After removing observations with missing values for our control variables, our final sample comprises 7,319 firm-year observations for 1,080 firms for the period 2004–2018. Finally, we mitigate the influence of outliers by winsorizing all continuous...

... to the construction of the internal tax control system. G3 H2 M4 Sustainability Institutional environment Political relations Risk control Tax risks Tax supervision Enterprises often seek to establish political relations with the government to gain competitive advantages (Yang, 2011). Political...