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关于企业“能避而不避税之谜”的思考

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摘要 文章以企业"能避而不避税之谜"为立足点,基于委托代理理论,分析了企业避税动机以及避税活动给企业带来的影响,从公司治理的视角研究避税活动对企业完善治理结构、政府完善税收法律法规具有重要意义。
作者 邵雪娜
机构地区 青岛大学
出处 《商业会计》 2018年第1期91-92,共2页 Commercial Accounting
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