Proceedings of the 4th International Conference on Economic Management and Model Engineering, ICEMME 2022, November 18-20, 2022, Nanjing, China

Research Article

Research on the Influence of Enterprise Tax Avoidance on Value Creation

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  • @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
Qi Zhang1,*, Liwen Xu1, Chengwei Hao1, Jie Yang1
  • 1: Tianjin University of Finance and Economics Pearl River College
*Contact email: 18603698684@163.com

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.