LEADER 04717nam 22007095 450 001 9910350243503321 005 20251113191038.0 010 $a9789811398292 010 $a9811398291 024 7 $a10.1007/978-981-13-9829-2 035 $a(CKB)4100000009757398 035 $a(MiAaPQ)EBC5917296 035 $a(DE-He213)978-981-13-9829-2 035 $a(PPN)248600583 035 $a(Perlego)3485915 035 $a(EXLCZ)994100000009757398 100 $a20191004d2019 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aGoverning Corporate Tax Management $eThe Role of State Ownership, Institutions and Markets in China /$fby Chen Zhang, Rajah Rasiah, Kee Cheok Cheong 205 $a1st ed. 2019. 210 1$aSingapore :$cSpringer Nature Singapore :$cImprint: Palgrave Macmillan,$d2019. 215 $a1 online resource (197 pages) $cillustrations 311 08$a9789811398285 311 08$a9811398283 320 $aIncludes bibliographical references and index. 327 $a1.Introduction -- 2. Corporate Tax Management and Chinese Enterprises -- 3. Corporate governance and Firm Performance -- 4. Economic Reforms and Market Outcomes over Time -- 5. Corruption, Institutions and markets -- 6.Conclusions. 330 $aThis excellent study of how alternative tax strategies work in China is an important contribution both to our understanding of corporate tax management in China and in other countries at a similar level of development. ?Professor Dwight H. Perkins, Harvard University, USA This book presents a rigorous and in-depth study on the important topic of corporate tax management in the context of China, which makes it a highly valuable reading for policy makers, business leaders, and anyone who is interested in the performance of enterprises in China. ?Professor Xiaolan Fu, Oxford University, United Kingdom This book focuses on corporate sector development in the context of transition economies, such as China. In doing so, the book uses quantitative methods to test several hypotheses that are salient to the Chinese economic situation. Topics covered in the book include the relationship between tax management and firm performance, the extent to which a short-term focus on tax management can lead to long-term vulnerabilities, the impact of government ownership on tax management impact, and the link between the co-evolution of marketization and corruption, and institutional change and tax management. With that the book offers rich empirical evidence to examine tax management, firm performance and corruption in a broad context, while permitting comparison between the Chinese experience and the market economies. Chen Zhang obtained her doctorate from the Institute of Graduate Studies, University of Malaya in 2017. She is currently Assistant Professor at Qingdao University, China. Rajah Rasiah obtained his doctorate in Economics from Cambridge University in 1992. He is the 2014 recipient of the Celso Furtado Prize from the World Academy of Sciences for advancing the frontiers of Social Science (Economics). He is currently Distinguished Professor of Economics at University of Malaya, Malaysia. Kee Cheok Cheong obtained his doctorate in Economics from the London School of Economics in 1972. He is currently Senior Research Fellow at the Institute of China Studies, and Senior Advisor, Asia Europe Institute, University of Malaya, Malaysia. . 606 $aTaxation$xLaw and legislation 606 $aBusiness enterprises$xTaxation 606 $aBusiness tax$xLaw and legislation 606 $aBusiness 606 $aAsia 606 $aAsia$xEconomic conditions 606 $aFiscal Law 606 $aBusiness Taxation and Tax Law 606 $aAsian Business 606 $aAsian Economics 615 0$aTaxation$xLaw and legislation. 615 0$aBusiness enterprises$xTaxation. 615 0$aBusiness tax$xLaw and legislation. 615 0$aBusiness. 615 0$aAsia. 615 0$aAsia$xEconomic conditions. 615 14$aFiscal Law. 615 24$aBusiness Taxation and Tax Law. 615 24$aAsian Business. 615 24$aAsian Economics. 676 $a336.243 700 $aZhang$b Chen$4aut$4http://id.loc.gov/vocabulary/relators/aut$0705642 702 $aRasiah$b Rajah$4aut$4http://id.loc.gov/vocabulary/relators/aut 702 $aCheong$b Kee Cheok$4aut$4http://id.loc.gov/vocabulary/relators/aut 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910350243503321 996 $aGoverning Corporate Tax Management$92530067 997 $aUNINA