Correlation Analysis of the Overall Tax Burden of Listed Manufacturing Companies in the Northeast Old Industrial Base

Defa Cai (), Yawei Li () and Yang Chen
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Defa Cai: Harbin University of Commerce, School of Public Finance and Administration
Yawei Li: Harbin University of Commerce, School of Public Finance and Administration
Yang Chen: Harbin University of Commerce, School of Public Finance and Administration

A chapter in Proceedings of the 3rd International Conference on Economic Development and Business Culture (ICEDBC 2023), 2024, pp 779-783 from Springer

Abstract: Abstract This study primarily utilizes data from 60 manufacturing listed companies in the Northeast old industrial base, formulates 8 hypotheses using Stata software, and empirically examines the relationship between tax burden and 8 variables including company size, asset-liability ratio, capital intensity, tax policy, fiscal subsidy intensity, property right nature, proportion of technical personnel and industry characteristics, which are consistent with the hypotheses.

Keywords: Manufacturing industry; A listed company; Overall tax burden (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-246-0_95

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DOI: 10.2991/978-94-6463-246-0_95

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