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

He, Xiaohong; Li, Jie
September 1996
Multinational Business Review (St. Louis University);Fall96, Vol. 4 Issue 2, p36
Academic Journal
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.


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