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    Employee views of corporate tax aggressiveness in China: The effects of guanxi and audit independence

    237925_237925.pdf (617.2Kb)
    Access Status
    Open access
    Authors
    Taylor, Grantley
    Fan, Ying Han
    Tan, Y.
    Date
    2015
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Taylor, G. and Fan, Y.H. and Tan, Y. 2015. Employee views of corporate tax aggressiveness in China: The effects of guanxi and audit independence. eJournal of Tax Research. 13 (3): pp. 716-739.
    Source Title
    eJournal of Tax Research
    Additional URLs
    https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR_Vol13_No3_2015.pdf
    ISSN
    1448-2398
    School
    School of Accounting
    Remarks

    Copyright © 2015 School of Taxation and Business Law (Atax), University of New South Wales

    URI
    http://hdl.handle.net/20.500.11937/44853
    Collection
    • Curtin Research Publications
    Abstract

    This study examines the effects of guanxi and audit independence on the corporate tax aggressiveness of Chinese firms. Based on a survey completed by 174 respondents in 2013, we find that two types of guanxi: favour-seeking guanxi and rent-seeking guanxi are significantly associated with ethical judgments of corporate tax aggressiveness. Perceptions of audit independence in-fact are significantly negatively associated with these ethical judgments, whereas audit independence in-appearance is positively associated with them. Further, significantly positive associations exist between perceptions that tax-aggressive activities are good for the firm and its shareholders and favour-seeking guanxi and between these perceptions and stronger client-auditor relations. This study provides insights into the association between types of guanxi and the propensity of firm management to engage in corporate tax aggressiveness.

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