This book focuses on corporate sector development in the context of
transition economies, such as China. In doing so, the book uses
quantitative methods to test several hypotheses that are salient to the
Chinese economic situation.
Topics covered in the book include the relationship between tax
management and firm performance, the extent to which a short-term focus
on tax management can lead to long-term vulnerabilities, the impact of
government ownership on tax management impact, and the link between the
co-evolution of marketization and corruption, and institutional change
and tax management.
With that the book offers rich empirical evidence to examine tax
management, firm performance and corruption in a broad context, while
permitting comparison between the Chinese experience and the market
economies.