摘要
税收作为一种重要的法律外制度因素,在公司治理中发挥着举足轻重的作用。本文通过对已有文献进行系统性的回顾和梳理,以更深入地理解税收在公司治理中发挥的作用以及背后的机制,并对未来进一步研究做出展望。
As an important factor of extra regulation system besides law,taxation plays an important role in corporate goverance.We conduct a systematic review of the existing literatures to make a deeper understanding of the role of tax in corporate govemance,discuss the mechanisms,and make prospects for further research in the future.
作者
张腾
卢闯
Zhang Teng;lu Chuang
出处
《管理会计研究》
2020年第3期19-29,86,共12页
MANAGEMENT ACCOUNTING STUDIES