Does the tax stickiness exist?

doi:10.1007/978-3-030-21255-1_11

科研成果详情

题名	Does the tax stickiness exist?
作者	Yang，Wei 1; Gan，Shengdao 1; Wang，Hong 1; Liu，Xinyun 2
发表日期	2020
会议录名称	Advances in Intelligent Systems and Computing
ISSN	2194-5357
卷号	1002
页码	135-148
摘要	In the macro economy, theÂ growth rate of tax revenue is consistently higher thanÂ the GDP growthÂ rate, whichÂ is the thought source of this paper. Is the tax payment performance of micro businesses consistent with this macroeconomic phenomenon? For this reason, this article puts forward the concept of corporate tax stickiness, while exploring its existence, analyzing its theoretical basis from different angles. Then we analyze the existence of tax stickiness, its time trend and influencing factors, and put forward assumptions and use the A-share listed companies’ annual financial data from 2008 to 2015 to launch a series of empirical tests. It is found that the tax stickiness of listed companies in China does exist and tends to weaken with time extension. The macro economic growth effect was not significant, while the enterprise’s capital intensity has an enhanced influence on tax stickiness, and asset-liability ratio can relief the tax stickiness. However, in different length of time span, the influence of each factor is different, and the effect of comprehensive on tax stickiness is unstable. This paper is only a preliminary study, there are some limitations and a ground of research space for further exploring and improvement.
关键词	Corporate tax Financial data processing Listed companies Stickiness
DOI	10.1007/978-3-030-21255-1_11
URL	查看来源
语种	英语English
Scopus入藏号	2-s2.0-85068239128
引用统计	被引频次[WOS]：0 [WOS记录] [WOS相关记录]
文献类型	会议论文
条目标识符	https://repository.uic.edu.cn/handle/39GCC9TT/6219
专题	北师香港浸会大学
通讯作者	Yang，Wei
作者单位	1.Business School,Sichuan University,Chengdu,610064,China 2.Beijing Normal University-Hong Kong Baptist University United International College,Zhuhai,519000,China
推荐引用方式 GB/T 7714	Yang，Wei,Gan，Shengdao,Wang，Honget al. Does the tax stickiness exist?[C], 2020: 135-148.