کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5083168 1477800 2016 18 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Tax evasion through trade intermediation: Evidence from Chinese exporters
ترجمه فارسی عنوان
فرار از پرداخت مالیات از طریق واسطه تجاری: شواهد از صادرکنندگان چینی
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
چکیده انگلیسی

Many production firms use intermediary trading firms to export indirectly. Using Chinese export data, we provide strong evidence that production firms can effectively evade value-added taxes (VATs) by exporting through intermediary trading firms, especially when selling differentiated products. Indirect exporting can save export taxes by 14.5% compared to direct exporting even if no intentional price under-reporting occurs, and even more when domestic purchasing price paid by a trading firm to a production firm is under-reported purposely. We also find that such under-reporting behavior through domestic intermediaries may be associated with cross-border evasion through under-reporting export values to foreign partners.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Review of Economics & Finance - Volume 42, March 2016, Pages 518-535
نویسندگان
, , ,