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Keywords: Tax supervision
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Journal Articles
Tax risks control and sustainable development: evidence from China
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2021) 29 (6): 1381–1400.
Published: 02 December 2020
... model to identify the factors’ impact. Findings The results indicate that the more standardized the institutional environment and stronger the tax supervision, the lower the tax risks. Taking into account the internal factors of a firm, private companies with political connections have lower tax...
