Proceedings of the 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023)

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Correlation Analysis of the Overall Tax Burden of Listed Manufacturing Companies in the Northeast Old Industrial Base

Authors
Defa Cai1, *, Yawei Li1, *, Yang Chen1
1School of Public Finance and Administration, Harbin University of Commerce, Harbin, China
*Corresponding author. Email: abcd04754@126.com
*Corresponding author. Email: 2754127896@qq.com
Corresponding Authors
Defa Cai, Yawei Li
Available Online 26 September 2023.
DOI
10.2991/978-94-6463-246-0_95How to use a DOI?
Keywords
Manufacturing industry; A listed company; Overall tax burden
Abstract

This study primarily utilizes data from 60 manufacturing listed companies in the Northeast old industrial base, formulates 8 hypotheses using Stata software, and empirically examines the relationship between tax burden and 8 variables including company size, asset-liability ratio, capital intensity, tax policy, fiscal subsidy intensity, property right nature, proportion of technical personnel and industry characteristics, which are consistent with the hypotheses.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
26 September 2023
ISBN
10.2991/978-94-6463-246-0_95
ISSN
2352-5428
DOI
10.2991/978-94-6463-246-0_95How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Defa Cai
AU  - Yawei Li
AU  - Yang Chen
PY  - 2023
DA  - 2023/09/26
TI  - Correlation Analysis of the Overall Tax Burden of Listed Manufacturing Companies in the Northeast Old Industrial Base
BT  - Proceedings of the 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023)
PB  - Atlantis Press
SP  - 779
EP  - 783
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-246-0_95
DO  - 10.2991/978-94-6463-246-0_95
ID  - Cai2023
ER  -