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《Systems Engineering》 2011-11
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An Empirical Study on the Anti-tax Evasion Effect of Adjustment of Special Taxation of Corporate Income Tax

LIU Ai-ming,LIU Dong-rong(School of Business,Central South University,Changsha 410083,China)  
Tax Evasion is so covert that it is hard to be really kept track of by the outside world.In academia,Effective tax rate(ETR) is commonly used as an indicator to judge enterprises' tendency of avoiding tax.Based on the survey with the listed companies in Shenzhen and Shanghai stock markets during the years from 2008 and 2009,this study finds that,statistically,there is no significant difference in ETR of tax burden of the listed companies which have state-owned or private enterprises as ultimate controllers,revealing tax system reform and adjustment of special taxation can limit the application space of tax evasion,a common means used previously in corporate,and to some degree,can restrict large-scale tax evasion especially in private enterprises and joint ventures.It is also found that ETR of tax burden of the listed companies in the west area and those in farming,forestry,husbandry and fishing industries is significantly lower than that in other areas and industries,indicating that the guide effect of tax system reform manifests itself preliminarily.
【Fund】: 湖南省社科基金资助项目(07YBB017;09YBB438)
【CateGory Index】: F812.42
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