Hidden Wealth:Tax Inspection and the Conglomerates Tax Avoidance
Conglomerate network is used to explore the impacts of tax inspection on the tax avoidance strategy of conglomerates.The results show that:after the tax inspection is implemented in the parent companies,the conglomerates will transfer the profits from the parent companies to the subsidiaries unaf-fected by the policy,which can reach 17.18 million yuan,accounting for about 5.56％of the tax overpaid by the parent companies due to tax inspection.It is significant to explore the formation mechanism and be-haviors of conglomerate network from the perspective of taxation.
NETL
NSTL
万方数据
