{"product_id":"corporate-tax-avoidance-china","title":"Corporate Tax Avoidance in China","description":"\u003ch3\u003e\u003cstrong\u003eXiaowei Vivian Wang (Author)\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eISBN:\u003c\/strong\u003e 9781041223474\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003ePublished:\u003c\/strong\u003e 2027\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eFormat:\u003c\/strong\u003e Hardcover\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eLanguage:\u003c\/strong\u003e English\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003ePublisher:\u003c\/strong\u003e Routledge\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eDescription\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eCorporate Tax Avoidance in China addresses a gap that matters to anyone doing business with Chinese firms: there is little rigorous, English-language research on what actually drives corporate tax avoidance in the world's second-largest economy. Across six complementary chapters, this volume investigates novel determinants — geographic, technological, organizational, and regulatory — shaping how Chinese companies approach tax outcomes, drawing on interdisciplinary quantitative and qualitative methods.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eKey Features\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cul\u003e\n\u003cli\u003eExamines how local information environments and institutional infrastructure influence tax avoidance behavior at the firm level\u003c\/li\u003e\n\u003cli\u003eAnalyzes the deterrent effect of China's Golden Tax System III — directly relevant to due diligence on digital tax enforcement in China\u003c\/li\u003e\n\u003cli\u003eInvestigates individual leader characteristics (including CEO traits) and specialized court effects on corporate tax behavior, offering angles rarely covered in Western tax literature\u003c\/li\u003e\n\u003c\/ul\u003e\n\n\u003ch3\u003e\u003cstrong\u003eCoverage\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eGeographical distance and information environment monitoring mechanisms · Comparative tax avoidance in China and internationally · Community information and unintentional information acquisition · Digital deterrence under China's Golden Tax System III · CEO facial masculinity and corporate tax avoidance · Environmental regulatory spillover from specialized courts on tax behavior.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eAbout the Author\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eDr. Xiaowei Vivian Wang is an Assistant Professor in the Department of Accounting at Hong Kong Shue Yan University. She holds a PhD in Business from Lingnan University and Bachelor's and Master's degrees from the Australian National University. Her interdisciplinary research on corporate finance has been published in journals including Finance Research Letters and the Journal of Accounting, Auditing \u0026amp; Finance.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eTable of Contents\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eChapter 1. Geographical Distance, Information Environment, and Its Impact — The Monitoring Mechanism · Chapter 2. Tax Avoidance in China and Around the World · Chapter 3. Chinese Community Information and Unintentional Information Acquisition · Chapter 4. Digital Deterrence: The Impact of China's Golden Tax System III on Corporate Tax Avoidance · Chapter 5. The Face of Compliance: CEO Facial Masculinity and Corporate Tax Avoidance in China · Chapter 6. The Environmental Regulatory Spillover: How Specialized Courts Reshape Corporate Tax Behavior in China.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eWhy buy this book?\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eWestern companies establishing subsidiaries in China, or advisors structuring cross-border tax positions with Chinese counterparties, are usually working from Western tax-avoidance research that doesn't map cleanly onto China's regulatory and enforcement environment. This volume is built specifically to close that gap — the chapter on the Golden Tax System III, for instance, gives a concrete read on how digital enforcement actually deters avoidance in practice, information that shapes real risk assessment for a finance team or auditor evaluating a Chinese subsidiary or counterparty. For academic libraries and corporate tax departments alike, it is one of very few English-language, evidence-based references built around this specific market.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eKeywords\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eChina corporate tax, tax avoidance research, Chinese tax enforcement, Golden Tax System, China business taxation, Routledge Research in Taxation\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eTarget Audience\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAccountants, Multinational companies, Academics\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eGenre\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003eAccounting, Economy, Finance\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003eQ\u0026amp;A\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eWhat does Corporate Tax Avoidance in China cover?\u003c\/strong\u003e\u003cbr\u003eIt examines the geographic, technological, organizational, and regulatory factors that drive corporate tax avoidance in China, across six research chapters.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWho is this book written for?\u003c\/strong\u003e\u003cbr\u003eStudents, academics, and business professionals — including those from Western companies or developing countries — doing business with Chinese firms or establishing subsidiaries in China.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eDoes it cover China's Golden Tax System?\u003c\/strong\u003e\u003cbr\u003eYes — one chapter specifically analyzes the deterrent impact of the Golden Tax System III on corporate tax avoidance.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs this book part of a series?\u003c\/strong\u003e\u003cbr\u003eYes — it is published in the Routledge Research in Taxation series.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eIs this a practical guide or an academic research volume?\u003c\/strong\u003e\u003cbr\u003eIt is an academic research volume based on empirical and interdisciplinary methods, suited to both scholarly and applied corporate use.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eWhere can I buy Corporate Tax Avoidance in China?\u003c\/strong\u003e\u003cbr\u003eThrough CLNZ Books, with worldwide shipping and secure payment by card, PayPal, or bank transfer.\u003c\/p\u003e\n\n\u003ch3\u003e\u003cstrong\u003e📘 Learn more about shipping, delivery times, and returns, see our FAQ here\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003ca href=\"https:\/\/clnzbooks.com\/pages\/faq-frequently-asked-questions\" style=\"color:#8B0000;\"\u003e\u003cstrong\u003eFAQ — Frequently Asked Questions\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n\n\u003cp\u003e\u003ca href=\"https:\/\/clnzbooks.com\/pages\/how-to-order\"\u003e\u003cstrong\u003eHow to Order\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e\n","brand":"Routledge","offers":[{"title":"Default Title","offer_id":44055263969354,"sku":"9781041223474","price":440.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0287\/7351\/5338\/files\/Corporate_tax.png?v=1786448098","url":"https:\/\/clnzbooks.com\/products\/corporate-tax-avoidance-china","provider":"CLNZ Books ","version":"1.0","type":"link"}