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Correlation Analysis of the Overall Tax Burden of Listed Manufacturing Companies in the Northeast Old Industrial Base

In: Proceedings of the 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023)

Author

Listed:
  • Defa Cai

    (Harbin University of Commerce, School of Public Finance and Administration)

  • Yawei Li

    (Harbin University of Commerce, School of Public Finance and Administration)

  • Yang Chen

    (Harbin University of Commerce, School of Public Finance and Administration)

Abstract

This study primarily utilizes data from 60 manufacturing listed companies in the Northeast old industrial base, formulates 8 hypotheses using Stata software, and empirically examines the relationship between tax burden and 8 variables including company size, asset-liability ratio, capital intensity, tax policy, fiscal subsidy intensity, property right nature, proportion of technical personnel and industry characteristics, which are consistent with the hypotheses.

Suggested Citation

  • Defa Cai & Yawei Li & Yang Chen, 2024. "Correlation Analysis of the Overall Tax Burden of Listed Manufacturing Companies in the Northeast Old Industrial Base," Advances in Economics, Business and Management Research, in: Shehnaz Tehseen & Mohd Naseem Niaz Ahmad & Rafia Afroz (ed.), Proceedings of the 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023), pages 779-783, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-246-0_95
    DOI: 10.2991/978-94-6463-246-0_95
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