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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/64023

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64023

Title:	The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy
Authors:	陳明進;Hung, Chung-Yu Chen, Ming-Chin;Hung, Chung-Yu
Contributors:	會計系
Keywords:	Implicit tax;economic growth;capital investment growth;emerging economy;China;ownership structure
Date:	2010-08
Issue Date:	2014-02-19 16:52:34 (UTC+8)
Abstract:	The extant research documents evidence of implicit taxes mainly in the developed countries and has not addressed the potential impact of macroeconomic factors on the realization of implicit taxes. Using a sample of Chinese listed companies, we provide empirical evidence that implicit taxes remain a salient tax cost of tax subsidies within a fast growing economy. Further, we show that economic growth reduces the positive relation between implicit taxes and tax subsidies and, conversely, capital investment growth enhances this positive relation. However, the moderating effects of the two macroeconomic factors are less salient for the Chinese state-owned enterprises than for their privately-owned counterparts. Together, the results provide new evidence of the effects of macroeconomic factors and ownership structure on the realization of implicit taxes.
Relation:	Journal of International Accounting, Auditing and Taxation, 19(2), 79-92
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1016/j.intaccaudtax.2010.07.001
DOI:	10.1016/j.intaccaudtax.2010.07.001
Appears in Collections:	[會計學系] 期刊論文

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