Authors:
- Provides insights into a key area of corporate tax management and its impact on firm performance and corruption
- Elaborates on the unique characteristics of China’s economy and its corporate sector, including firms listed at the central, provincial and municipal levels
- China's pervasiveness of corruption and the lack of institutions are put in their proper contexts and shown to be incorrect
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Table of contents (6 chapters)
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Front Matter
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Back Matter
About this book
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.
Authors and Affiliations
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Institute of Belt and Road, Business School, Qingdao University, Qingdao, China
Chen Zhang
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Asia-Europe Institute, University of Malaya, Kuala Lumpur, Malaysia
Rajah Rasiah
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Institute of China Studies, University of Malaya, Kuala Lumpur, Malaysia
Kee Cheok Cheong
About the authors
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.
Bibliographic Information
Book Title: Governing Corporate Tax Management
Book Subtitle: The Role of State Ownership, Institutions and Markets in China
Authors: Chen Zhang, Rajah Rasiah, Kee Cheok Cheong
DOI: https://doi.org/10.1007/978-981-13-9829-2
Publisher: Palgrave Macmillan Singapore
eBook Packages: Law and Criminology, Law and Criminology (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2019
Hardcover ISBN: 978-981-13-9828-5Published: 17 October 2019
Softcover ISBN: 978-981-13-9831-5Published: 17 October 2020
eBook ISBN: 978-981-13-9829-2Published: 04 October 2019
Edition Number: 1
Number of Pages: XVI, 186
Number of Illustrations: 5 b/w illustrations, 5 illustrations in colour
Topics: Financial Law/Fiscal Law, Business Taxation/Tax Law, Asian Business, Asian Economics