Research on Influencing Factors of Corporate Tax Compliance Behavior: a Perspective of Corporate Governance

Abstract

Earnings management is an important research direction for corporate finance, while tax is an important means for earnings management. Therefore, corporate tax compliance behavior plays a vital role on research of the corporate finance. This paper, based on the undersheltering puzzle, analysis of the impact of corporate tax compliance behavior. From the reaction of investors, the level of corporate governance, tax policy and other aspects discussed the manner and extent of the impact of corporate tax compliance role.