The Influence of Site Investigation by Institutional Investors on Family Business Tax Avoidance

DOI

10.2991/978-2-38476-092-3_161How to use a DOI?

Keywords

Institutional Investor; Family Corporate; Income Tax Avoidance

Abstract

Family businesses, as the main body of the private economy, have played an essential role in promoting the development of China’s economy. Because the income tax expenditure is directly involved in the wealth distribution, the tax avoidance by the family business is common in the world. Scholars have studied the influencing factors of family business tax avoidance from various aspects, but the site investigation by institutional investors, which is an essential way to obtain private information, has not received attention. Therefore, this paper intends to study whether the site visits of institutional investors can play a role in governance from the perspective of modern tax theory.

Copyright

© 2023 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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TY  - CONF
AU  - Jianwu Fang
AU  - Yange Zhu
PY  - 2023
DA  - 2023/09/09
TI  - The Influence of Site Investigation by Institutional Investors on Family Business Tax Avoidance
BT  - Proceedings of the 2023 9th International Conference on Humanities and Social Science Research (ICHSSR 2023)
PB  - Atlantis Press
SP  - 1266
EP  - 1271
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-092-3_161
DO  - 10.2991/978-2-38476-092-3_161
ID  - Fang2023
ER  -