Proceedings of the 2018 International Symposium on Social Science and Management Innovation (SSMI 2018)

The Effect of Cash Transactions on Corporate Tax Evasion

Authors
Ziliang Liu
Corresponding Author
Ziliang Liu
Available Online February 2019.
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/).

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Volume Title
Proceedings of the 2018 International Symposium on Social Science and Management Innovation (SSMI 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
February 2019
ISBN
978-94-6252-667-9
ISSN
2352-5428
DOI
10.2991/ssmi-18.2019.30How to use a DOI?
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/).

Cite this article

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  -