Research Article
Research on the Influence of Enterprise Tax Avoidance on Value Creation
@INPROCEEDINGS{10.4108/eai.18-11-2022.2326750, author={Qi Zhang and Liwen Xu and Chengwei Hao and Jie Yang}, title={Research on the Influence of Enterprise Tax Avoidance on Value Creation}, proceedings={Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022, Nanjing, China}, publisher={EAI}, proceedings_a={ICEMME}, year={2023}, month={2}, keywords={tax avoidance; enterprise value; eva}, doi={10.4108/eai.18-11-2022.2326750} }- Qi Zhang
Liwen Xu
Chengwei Hao
Jie Yang
Year: 2023
Research on the Influence of Enterprise Tax Avoidance on Value Creation
ICEMME
EAI
DOI: 10.4108/eai.18-11-2022.2326750
Abstract
This paper studies the relationship between corporate tax avoidance and value creation by using the data samples of A-share listed companies in China from 2014 to 2018. It is found that within a certain range, tax avoidance can enhance enterprise value, while beyond this range, it will reduce enterprise value. The research conclusion enriches the existing research results of tax avoidance behavior and enterprise value.
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