| Issue |
E3S Web Conf.
Volume 253, 2021
2021 International Conference on Environmental and Engineering Management (EEM 2021)
|
|
|---|---|---|
| Article Number | 02005 | |
| Number of page(s) | 4 | |
| Section | Big Data Environment Management Application and Industry Research | |
| DOI | https://doi.org/10.1051/e3sconf/202125302005 | |
| Published online | 06 May 2021 | |
Transaction Costs and Corporate Tax Stickiness: Based on Big Data Analysis
1 Business School Sichuan University Chengdu, China
2 Business School Sichuan University Chengdu, China
a* Corresponding author: wuxj1990@163.com
b chenghw@scu.edu.cn
According to deduction principle in China's tax law, the excess transaction costs of enterprises are limited. Therefore, the higher the rate of enterprise transaction costs, the higher the transaction costs cannot be deducted before tax, resulting in the taxable income tax greater than the accounting profit. From the dynamic perspective, it is difficult to reduce the income tax burden when the accounting profit of the enterprise decreases, which will enhance the stickiness of the enterprise tax burden. On the basis of this theoretical analysis, this paper empirically tests the relationship between transaction costs and corporate tax stickiness with the big data samples of Chinese listed companies from 2009 to 2018. The empirical results show that with the increase of transaction cost rate, the stickiness of corporate tax burden will be strengthened.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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