File Download
There are no files associated with this item.
Links for fulltext
(May Require Subscription)
- Publisher Website: 10.1111/lapo.12126
- Scopus: eid_2-s2.0-85065063448
- WOS: WOS:000466213800005
- Find via
Supplementary
- Citations:
- Appears in Collections:
Article: A Typology of Tax Compliance in Developing Economies: Empirical Evidence from China’s Shoe Industry
Title | A Typology of Tax Compliance in Developing Economies: Empirical Evidence from China’s Shoe Industry |
---|---|
Authors | |
Keywords | Tax compliance Tax evasion Tax authority |
Issue Date | 2019 |
Publisher | Wiley-Blackwell Publishing, Inc. The Journal's web site is located at http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-9930 |
Citation | Law & Policy, 2019, v. 41 n. 2, p. 242-266 How to Cite? |
Abstract | Drawing on fieldwork investigations of shoe manufacturers in southeastern China, this article provides empirical evidence for understanding these businesses’ taxpaying practices. We find that since the legitimacy of tax law is largely absent amongst business taxpayers, instrumental consid- erations dominate taxpayers’ decisions to pay or not pay taxes. We then incorporate “structural opportunities for evasion” and “perceived costs of evasion” to develop a two-by-two matrix to understand the following types of behavior: aggressive evasion, obliged compliance, strategic compliance, and reciprocal compliance. We argue that the matrix explains why value added tax fraud is widespread in China while voluntary compliance is rare. It also helps to illuminate com- pliance more generally in developing economies. |
Persistent Identifier | http://hdl.handle.net/10722/278186 |
ISSN | 2023 Impact Factor: 1.2 2023 SCImago Journal Rankings: 0.319 |
SSRN | |
ISI Accession Number ID |
DC Field | Value | Language |
---|---|---|
dc.contributor.author | He, X | - |
dc.contributor.author | Xiao, H | - |
dc.date.accessioned | 2019-10-04T08:09:08Z | - |
dc.date.available | 2019-10-04T08:09:08Z | - |
dc.date.issued | 2019 | - |
dc.identifier.citation | Law & Policy, 2019, v. 41 n. 2, p. 242-266 | - |
dc.identifier.issn | 0265-8240 | - |
dc.identifier.uri | http://hdl.handle.net/10722/278186 | - |
dc.description.abstract | Drawing on fieldwork investigations of shoe manufacturers in southeastern China, this article provides empirical evidence for understanding these businesses’ taxpaying practices. We find that since the legitimacy of tax law is largely absent amongst business taxpayers, instrumental consid- erations dominate taxpayers’ decisions to pay or not pay taxes. We then incorporate “structural opportunities for evasion” and “perceived costs of evasion” to develop a two-by-two matrix to understand the following types of behavior: aggressive evasion, obliged compliance, strategic compliance, and reciprocal compliance. We argue that the matrix explains why value added tax fraud is widespread in China while voluntary compliance is rare. It also helps to illuminate com- pliance more generally in developing economies. | - |
dc.language | eng | - |
dc.publisher | Wiley-Blackwell Publishing, Inc. The Journal's web site is located at http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-9930 | - |
dc.relation.ispartof | Law & Policy | - |
dc.rights | Preprint This is the pre-peer reviewed version of the following article: [FULL CITE], which has been published in final form at [Link to final article using the DOI]. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. Postprint This is the peer reviewed version of the following article: [FULL CITE], which has been published in final form at [Link to final article using the DOI]. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. | - |
dc.subject | Tax compliance | - |
dc.subject | Tax evasion | - |
dc.subject | Tax authority | - |
dc.title | A Typology of Tax Compliance in Developing Economies: Empirical Evidence from China’s Shoe Industry | - |
dc.type | Article | - |
dc.identifier.email | He, X: xfhe@hku.hk | - |
dc.identifier.authority | He, X=rp02358 | - |
dc.description.nature | link_to_subscribed_fulltext | - |
dc.identifier.doi | 10.1111/lapo.12126 | - |
dc.identifier.scopus | eid_2-s2.0-85065063448 | - |
dc.identifier.hkuros | 306880 | - |
dc.identifier.volume | 41 | - |
dc.identifier.issue | 2 | - |
dc.identifier.spage | 242 | - |
dc.identifier.epage | 266 | - |
dc.identifier.isi | WOS:000466213800005 | - |
dc.publisher.place | United Kingdom | - |
dc.identifier.ssrn | 3380579 | - |
dc.identifier.issnl | 0265-8240 | - |