Dissertation > Excellent graduate degree dissertation topics show

Study on the Degree of Tax Shelter of China’s Family Firms

Author: LiShaSha
Tutor: WangSuSheng
School: Harbin Institute of Technology
Course: Management Science and Engineering
Keywords: tax shelter family firms effective tax rate book-tax difference
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 22
Quote: 0
Read: Download Dissertation

Abstract


Prior researches about cooperate tax shelter have just arisen. In our country, thereare little study on quantitative analysis about the scale and the influnce factors of taxshelter, especially in family firms. Therefore, this thesis focuses on this problem, andexplores the difference of tax shelter in different kinds of firm characters. Meanwhile,this thesis uses the variables presented ownership, controllers, and management ofcorperates as the exlanatory variables, and study on the influence of corperate charactersand management methods on tax shelter.This thesis firstly studies on the related theory of tax shelter, and analyzes the reasonof tax shelter and the influence factors. Secondly, reference to foreign theory model andthe real situation of the listed companies in china, this thesis sets up three variables tomeasure tax shelter, explanatory variables of the companies’ ownership and controlvariables to measure the corporate management to construct the multivariate linearregression model. Then, descriptive statistics has been done for each index variable,explanatory variable and control variables of the family and non-family firms. In theempirical study part, the thesis tests all the variables by the mean inspection methodaccording to the study at home and abroad related index, to explore the differencebetween family firms and non-family firms in the tax shelter scale and the cooperatemanagement. Finally, according to the previous model, the SPSS software is applied formultiple linear regressions with the listed companies’ related data in a period during2005.1.1-2010.12.31, and the thesis draws the conclusions as follows:(1) Under certain conditions, the family listed firms’ tax shelter scale is larger thannon-family listed firms.(2) Under certain conditions, in family listed company, family members have moreownership and control, the tax shelter degree is more serious.(3) In the family listed company, family members’ control and the tax shelter scaleis significantly positive correlation, meaning that if family members control of thecompany actually, the tax shelter degree is more serious.

Related Dissertations

  1. The Research between Family Enterprises’ Listed Ownership Structure and Cash Dividend,F275
  2. A Study of the Conflict between Controlled Foreign Corporations and Tax Sparing Credit,D996.3
  3. A Research on the Implicit Tax of the Chinese Listed Companies,F224
  4. An Empirical Study on the Relationship between the Liability and Tax,F275
  5. The Analysis of Tax Planning on Listed Company with Different Ownership Structure,F275
  6. Positive Accounting Research of Corporate Disclosures by Family Firm in China,F275
  7. Corporate Effective Tax Rate Under New Income Tax Laws,F812.42
  8. Corporate income tax on the capital structure of listed companies Empirical Study,F275
  9. An Empirical Analysis of the Influence of Value-added Tax Reform to Enterprise Finance,F275
  10. Corporate Income Tax on the Capital Structure,F224
  11. An Empirical Study on the Relationship between Effective Tax Rate and Statutory Tax Rate,F275;F224
  12. A Study on Ownership Structure and Governance Structure of Public Family Enterprise in China,F276.5
  13. A Preliminary Study on the New Mineral Taxes System and Its Econometric Model in China,F812.42;F224
  14. Earnings Persistence Research Based on Book-Tax Differences,F275
  15. The Research on Ecotype Family Firm’s Growth Pattern,F276.5
  16. Agent of the family business and performance study,F276.5
  17. A Study on Organizational Identification and Relavent Factors of China’s Family Firms,F276.5
  18. The Study of Chinese Family Business on Situation and the Sustainable Developmenting,F276.5
  19. Income Tax Accounting and Its Relationship Research with the Tax Law,F275
  20. A Study on the Reform of Income Tax System, Tax Shield Values and Financing Decisions of Listed Companies,F275
  21. The Separation of Control Rights and Cash-Flow Rights among Listed Family Firms-Empirical Evidence from China,F224

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
© 2012 www.DissertationTopic.Net  Mobile