Research on the Influence of Enterprise Tax Avoidance on Value Creation

Qi Zhang; Liwen Xu; Chengwei Hao; Jie Yang

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.

Keywords: tax avoidance; enterprise value; eva

Published: 2023-02-15
Publisher: EAI

: http://dx.doi.org/10.4108/eai.18-11-2022.2326750