Show simple item record

dc.contributor.author熊鹭
dc.date.accessioned2017-11-14T02:13:13Z
dc.date.available2017-11-14T02:13:13Z
dc.date.issued2005-12-30
dc.identifier.citation财会通讯(学术版),2005,(12):122-123,126
dc.identifier.issn1002-8072
dc.identifier.otherCKTS200512031
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/145505
dc.description.abstract利益相关者理论为我们研究企业避税动机及避税成本提供了一个较好的分析框架。企业在进行避税时,不仅要考虑到避税给所有者带来的收益与成本,还要考虑避税给其他利益相关者带来的收益与成本。因此, 在进行避税成本测算时,要考虑到避税给所有利益相关者带来的成本,包括所有权成本、监管成本、政治成本、债务契约成本等。有些企业在权衡利弊后选择放弃避税,这说明避税的成本大于或等于可能的避税额,这给避税成本的测定提供了一种方法。
dc.description.abstractThe theory of stakeholders provides us a good framework to analysis the motivation and cost of tax avoidance. When corporations do something to avoid tax,they have to consider the cost and benefit coming not only from proprietor but also from other stakeholders.Therefore,when measuring the cost of tax avoidance,we must consider all related cost bring by stakeholders including the cost of property,supervising,political, debt,etc.In practice, we can see some corporations abdicate tax avoidance after weighing gains or losses. That perhaps means the cost of tax avoidance being larger than or at least equal to the sum of the avoided tax. So it gives us a way to measure the cost of tax avoidance.
dc.language.isozh_CN
dc.subject避税
dc.subject避税成本
dc.subject利益相关理论
dc.subjectTax avoidance The cost of tax-avoidance The theory of stakeholders
dc.title公司避税成本解析——利益相关者理论的应用
dc.title.alternativeAnalyzing the Cost of Tax Avoidance based on the Theory of stakeholders
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record