TITLE

A taxation dilemma of foreign direct investment in an evolving market economy

AUTHOR(S)
He, Xiaohong; Li, Jie
PUB. DATE
September 1996
SOURCE
Multinational Business Review (St. Louis University);Fall96, Vol. 4 Issue 2, p36
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Examines the determinants of tax evasion and avoidance in China. Factors which give rise to firms' tax evasion; Avoidance behaviors under post-planning economies; Need to eliminate distortions, discretions and confusions; Equal competition for inward foreign direct investment.
ACCESSION #
9609193713

 

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