Research on Enterprise Implicit Taxes ——Based on the Perspective of Political Connections
张新玲
中央财经大学
Abstract: When we pay attention to and study the income tax burden of coporate,we tend to pay more attention to tax subsidy to reduce the tax burden of coporate,while ignoring the fact that coporate enjoy implicit taxation while enjoying tax benefits（Wilkie,1992;Callihan and White）.,1999;Erickson and Maydew,2007).Therefore,we are paying attention to the tax burden of coporate and should examine them from a more comprehensive perspective.Not only pay attention to the explicit tax burden of coporate,but als... More
- Series：
(J) Economics ＆ Management
- Subject：
Enterprise Economy; Finance and Tax
- DOI：
10.27665/d.cnki.gzcju.2020.000022
- Classification Code：
F812.42;F275
Tutor：
余应敏;
Retraction:
会计学
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