Title
Tax holidays and tax noncompliance : an empirical study of corporate tax audits in China's developing economy
Document Type
Journal article
Source Publication
The Accounting Review
Publication Date
10-1-2000
Volume
75
Issue
4
First Page
469
Last Page
484
Publisher
American Accounting Association
Keywords
Tax holidays; tax noncompliance; corporate tax audits; developing economy; Foreign Investment Enterprises (FIEs), China
Abstract
Many developing economies use tax holidays to attract foreign investment by providing a limited period of tax exemptions and reductions for qualified investors. This paper investigates the effect of tax holidays on foreign investors' tax noncompliance behavior in China's developing economy. The results indicate that a company's tax-holiday position affects noncompliance. Companies are least compliant before a tax holiday, and most compliant while in a tax-exemption period.
DOI
10.2308/accr.2000.75.4.469
Print ISSN
00014826
E-ISSN
15587967
Publisher Statement
Access to external full text or publisher's version may require subscription.
Additional Information
Paper presented at the Annual Meeting of the American-Accounting-Association, 1999, San Diego, California.
Full-text Version
Publisher’s Version
Language
English
Recommended Citation
Chan, K. H., & Mo, P. L. L. (2000). Tax holidays and tax noncompliance: An empirical study of corporate tax audits in China's developing economy. The Accounting Review, 75(4), 469-484. doi: 10.2308/accr.2000.75.4.469
