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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/154712

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/154712

Title:	Tax Authority Governance and Corporate Internal Control Quality
Authors:	徐愛恩 Tsui, Stephanie;Tang, Xiaojian;Du, Dongying;Chen, Ying
Contributors:	會計系
Keywords:	internal control quality;quasi-natural experiment;standardisation ofdiscretionary power;tax authority governance;tax enforcement
Date:	2024-07
Issue Date:	2024-12-12
Abstract:	Prior studies of tax enforcement neglect the effect of tax enforcement officers' discretion on corporate internal control quality. This study exploits a unique quasi-natural experimental setting of the reform of Chinese province-level tax administrative penalty discretion standards since 2016 to examine the effect of tax authority governance on corporate internal control quality. We show that tax authority governance can improve corporate internal control quality. And this positive effect is more pronounced in firms with more tax avoidance and more collusion with tax supervisors. Furthermore, further analysis shows that legal enforcement and financial reporting environment can strengthen the positive relationship between tax authority governance and corporate internal control quality. Therefore, the above results show that tax authority governance not only increases the predictability of tax violation and its consequential penalties, but also restricts tax enforcement personnel's discretionary power, thereby reducing opportunities for tax avoidance and rent-seeking behaviour.
Relation:	Accounting & Finance, pp.1-28
Data Type:	article
DOI 連結:	https://doi.org/10.1111/acfi.13306
DOI:	10.1111/acfi.13306
Appears in Collections:	[會計學系] 期刊論文

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