Publications-Periodical Articles
Article View/Open
Publication Export
Google ScholarTM
NCCU Library
Citation Infomation
-
Loading...Loading...
Related Publications in TAIR
| Title | Tax Authority Governance and Corporate Internal Control Quality |
| Creator | 徐愛恩 Tsui, Stephanie;Tang, Xiaojian;Du, Dongying;Chen, Ying |
| Contributor | 會計系 |
| Key Words | internal control quality; quasi-natural experiment; standardisation ofdiscretionary power; tax authority governance; tax enforcement |
| Date | 2024-07 |
| Date Issued | 2024-12-12 |
| Summary | Prior studies of tax enforcement neglect the effect of tax enforcement officers' discretion on corporate internal control quality. This study exploits a unique quasi-natural experimental setting of the reform of Chinese province-level tax administrative penalty discretion standards since 2016 to examine the effect of tax authority governance on corporate internal control quality. We show that tax authority governance can improve corporate internal control quality. And this positive effect is more pronounced in firms with more tax avoidance and more collusion with tax supervisors. Furthermore, further analysis shows that legal enforcement and financial reporting environment can strengthen the positive relationship between tax authority governance and corporate internal control quality. Therefore, the above results show that tax authority governance not only increases the predictability of tax violation and its consequential penalties, but also restricts tax enforcement personnel's discretionary power, thereby reducing opportunities for tax avoidance and rent-seeking behaviour. |
| Relation | Accounting & Finance, pp.1-28 |
| Type | article |
| DOI | https://doi.org/10.1111/acfi.13306 |
| dc.contributor | 會計系 | |
| dc.creator (作者) | 徐愛恩 | |
| dc.creator (作者) | Tsui, Stephanie;Tang, Xiaojian;Du, Dongying;Chen, Ying | |
| dc.date (日期) | 2024-07 | |
| dc.date.accessioned | 2024-12-12 | - |
| dc.date.available | 2024-12-12 | - |
| dc.date.issued (上傳時間) | 2024-12-12 | - |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/154712 | - |
| dc.description.abstract (摘要) | Prior studies of tax enforcement neglect the effect of tax enforcement officers' discretion on corporate internal control quality. This study exploits a unique quasi-natural experimental setting of the reform of Chinese province-level tax administrative penalty discretion standards since 2016 to examine the effect of tax authority governance on corporate internal control quality. We show that tax authority governance can improve corporate internal control quality. And this positive effect is more pronounced in firms with more tax avoidance and more collusion with tax supervisors. Furthermore, further analysis shows that legal enforcement and financial reporting environment can strengthen the positive relationship between tax authority governance and corporate internal control quality. Therefore, the above results show that tax authority governance not only increases the predictability of tax violation and its consequential penalties, but also restricts tax enforcement personnel's discretionary power, thereby reducing opportunities for tax avoidance and rent-seeking behaviour. | |
| dc.format.extent | 98 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Accounting & Finance, pp.1-28 | |
| dc.subject (關鍵詞) | internal control quality; quasi-natural experiment; standardisation ofdiscretionary power; tax authority governance; tax enforcement | |
| dc.title (題名) | Tax Authority Governance and Corporate Internal Control Quality | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1111/acfi.13306 | |
| dc.doi.uri (DOI) | https://doi.org/10.1111/acfi.13306 |