The impact of tax on listed companies in China A-share market
We define the tax burden, microbusiness tax and performance evaluation in companies. Then, we set up multiple regression models, the sample data from 2000 to 2009 panel of listed companies in Ashare market, using empirical analysis of macromicro level of the tax burden on the operating performance of listed companies. The results show that the tax burden on the macro and micro operating performance have a significant negative impact on listed companies in China. On the other hand, microtax burden on the performance of listed companies of the impact of the tax burden than the macro more significant.
macro-taxburden micro-taxburden listedcompany operatingperformance
Xiao Xianyu
School of Management, Wuhan University of Technology Wuhan, P.R.China, 430070
国际会议
广州
英文
1-5
2011-05-13（万方平台首次上网日期，不代表论文的发表时间）