Strategic Alliances and Corporate Tax Avoidance

DOI

10.2991/978-94-6463-632-1_2How to use a DOI?

Keywords

Strategic Alliance; Knowledge Diffusion; Tax Avoidance; Operational Risk

Abstract

Strategic alliances, which are rapidly emerging worldwide, are one of the important ways for companies to gain a competitive advantage. This article examines the impact of companies’ participation in strategic alliances on their tax avoidance behavior, using Chinese A-share listed companies from 2009 to 2023 as a research sample. Through the examination of these extensive data sets of Chinese listed companies, we found that participating in strategic alliances has no significant impact on corporate tax avoidance behavior in China. This finding holds even after controlling for various other factors that may affect corporate tax avoidance behavior. Our research results enrich the existing literature on tax avoidance.

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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TY  - CONF
AU  - Binfa Wang
AU  - Rui Ge
PY  - 2024
DA  - 2024/12/26
TI  - Strategic Alliances and Corporate Tax Avoidance
BT  - Proceedings of the 2024 4th International Conference on Business Administration and Data Science (BADS 2024)
PB  - Atlantis Press
SP  - 4
EP  - 12
SN  - 2352-538X
UR  - https://doi.org/10.2991/978-94-6463-632-1_2
DO  - 10.2991/978-94-6463-632-1_2
ID  - Wang2024
ER  -