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Institutional environment, inside ownership and effective tax rate

Author

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  • Tao Zeng

Abstract

Purpose - The purpose of this paper is to examine the effect of institutional environment and inside ownership on the tax reporting practices of Chinese listed firms. Design/methodology/approach - It is an empirical study using a sample of Chinese listed firms for eight years of time periods between 1998 and 2005. Findings - This study finds that in Chinese provinces with more developed institutions, firms have higher effective tax rates; however, firms with inside ownership in these regions have lower effective tax rates. Further analysis shows that the above results hold only for non‐state‐owned firms. Originality/value - The paper presents the first study of the impact of inside ownership and institutional environment on corporate effective tax rate in China.

Suggested Citation

  • Tao Zeng, 2011. "Institutional environment, inside ownership and effective tax rate," Nankai Business Review International, Emerald Group Publishing Limited, vol. 2(4), pages 348-357, October.
    • Handle: RePEc:eme:nbripp:v:2:y:2011:i:4:p:348-357
    DOI: 10.1108/20408741111178799
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    Cited by:

    1. Elena Fernández-Rodríguez & Roberto García-Fernández & Antonio Martínez-Arias, 2019. "Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies," Sustainability, MDPI, vol. 11(5), pages 1-19, March.
    2. Tao Zeng, 2016. "Corporate Social Responsibility, Tax Aggressiveness, and Firm Market Value," Accounting Perspectives, John Wiley & Sons, vol. 15(1), pages 7-30, March.

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