The Effect of Cash Transactions on Corporate Tax Evasion

DOI

10.2991/ssmi-18.2019.30How to use a DOI?

Keywords

Cash transaction; tax evasion; multiple linear regression model.

Abstract

This article analyzed the problems of cash transaction and the tax evasion of enterprises based on the sample survey data of the small and micro enterprises of 10 provinces in Southeast, using the method of multiple linear regression models. It’s found that compared with the sale behavior, the cash transaction in the production activity has more significant impact on the problem of tax evasion of enterprises. Therefore, the standardized production and procurement behavior of enterprises can help solve the tax evasion problem of small and micro enterprises.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Ziliang Liu
PY  - 2019/02
DA  - 2019/02
TI  - The Effect of Cash Transactions on Corporate Tax Evasion
BT  - Proceedings of the 2018 International Symposium on Social Science and Management Innovation (SSMI 2018)
PB  - Atlantis Press
SP  - 159
EP  - 163
SN  - 2352-5428
UR  - https://doi.org/10.2991/ssmi-18.2019.30
DO  - 10.2991/ssmi-18.2019.30
ID  - Liu2019/02
ER  -