政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/154712
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    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 link: https://doi.org/10.1111/acfi.13306
    DOI: 10.1111/acfi.13306
    Appears in Collections:[Department of Accounting] Periodical Articles

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