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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


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    題名: Tax Authority Governance and Corporate Internal Control Quality
    作者: 徐愛恩
    Tsui, Stephanie;Tang, Xiaojian;Du, Dongying;Chen, Ying
    貢獻者: 會計系
    關鍵詞: internal control quality;quasi-natural experiment;standardisation ofdiscretionary power;tax authority governance;tax enforcement
    日期: 2024-07
    上傳時間: 2024-12-12
    摘要: 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.
    關聯: Accounting & Finance, pp.1-28
    資料類型: article
    DOI 連結: https://doi.org/10.1111/acfi.13306
    DOI: 10.1111/acfi.13306
    顯示於類別:[會計學系] 期刊論文

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