{"id":"https://openalex.org/W4320064693","doi":"https://doi.org/10.1145/3568834.3568856","title":"Research on the Influence of Corporate Strategy on Tax Avoidance","display_name":"Research on the Influence of Corporate Strategy on Tax Avoidance","publication_year":2022,"publication_date":"2022-09-27","ids":{"openalex":"https://openalex.org/W4320064693","doi":"https://doi.org/10.1145/3568834.3568856"},"language":"en","primary_location":{"id":"doi:10.1145/3568834.3568856","doi":"https://doi.org/10.1145/3568834.3568856","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3568834.3568856","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3568834.3568856","source":{"id":"https://openalex.org/S7407088506","display_name":"International Conference on Industrial and Business Engineering (ICIBE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 8th International Conference on Industrial and Business Engineering","raw_type":"proceedings-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://dl.acm.org/doi/pdf/10.1145/3568834.3568856","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5069937167","display_name":"Jia Fu","orcid":"https://orcid.org/0000-0002-2327-3701","observed_orcids":["https://orcid.org/0000-0002-2327-3701"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Jia Fu","raw_affiliation_strings":["College of Economics and Trade, College of Economics and Trade,Guangdong electromechanical vocational and Technical College Guangzhou,China, China"],"raw_orcid":"https://orcid.org/0000-0002-2327-3701","affiliations":[{"raw_affiliation_string":"College of Economics and Trade, College of Economics and Trade,Guangdong electromechanical vocational and Technical College Guangzhou,China, China","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5069937167"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.0653,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.71033938,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"267","last_page":"274"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/business-strategy","display_name":"business strategy","score":0.8859999775886536},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9929999709129333},{"id":"https://openalex.org/keywords/economic-policy-uncertainty","display_name":"economic policy uncertainty","score":0.9620000123977661},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.6650000214576721},{"id":"https://openalex.org/keywords/tax-supervision","display_name":"tax supervision","score":0.7559999823570251},{"id":"https://openalex.org/keywords/chinese-listed-companies","display_name":"Chinese listed companies","score":0.6819999814033508}],"concepts":[{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.7711235284805298},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.7398789525032043},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6552944183349609},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5856631398200989},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.5081024169921875},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4866076707839966},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3903859555721283},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.37770339846611023},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.36483657360076904},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3333171308040619},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.32303300499916077},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2847239673137665},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.21147596836090088},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3568834.3568856","doi":"https://doi.org/10.1145/3568834.3568856","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3568834.3568856","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3568834.3568856","source":{"id":"https://openalex.org/S7407088506","display_name":"International Conference on Industrial and Business Engineering (ICIBE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 8th International Conference on Industrial and Business Engineering","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.1145/3568834.3568856","doi":"https://doi.org/10.1145/3568834.3568856","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3568834.3568856","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3568834.3568856","source":{"id":"https://openalex.org/S7407088506","display_name":"International Conference on Industrial and Business Engineering (ICIBE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 8th International Conference on Industrial and Business Engineering","raw_type":"proceedings-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4320064693.pdf","grobid_xml":"https://content.openalex.org/works/W4320064693.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W2130052362","https://openalex.org/W2169219190","https://openalex.org/W3122914201","https://openalex.org/W3122979540","https://openalex.org/W3123491384","https://openalex.org/W3124595561","https://openalex.org/W3126081245"],"related_works":["https://openalex.org/W4387677046","https://openalex.org/W4399592910","https://openalex.org/W6907474972","https://openalex.org/W4286009105","https://openalex.org/W4394988302","https://openalex.org/W4389989512","https://openalex.org/W3124404630","https://openalex.org/W4415493362","https://openalex.org/W7217416578","https://openalex.org/W4295706180"],"abstract_inverted_index":{"This":[0],"paper":[1,78],"uses":[2],"Chinese":[3],"A-share":[4],"listed":[5],"companies":[6],"from":[7],"2011":[8],"to":[9,15,102,117],"2020":[10],"as":[11],"a":[12,61],"research":[13,26],"sample":[14],"explore":[16],"the":[17,29,32,36,38,49,66,81,84,87,91,103,112,119,129],"relationship":[18,50,67],"between":[19,51,68],"corporate":[20,33,52,69,88],"strategy":[21,34,53,70,89],"and":[22,54,71,108,132],"tax":[23,41,55,72,97],"avoidance.":[24,56,73],"The":[25,74],"finds":[27],"that":[28],"more":[30,85,92],"radical":[31,86],"is,":[35,90],"higher":[37],"degree":[39],"of":[40,76,105,122,134],"avoidance":[42],"is;":[43],"Economic":[44,57],"policy":[45,58,125],"uncertainty":[46,59],"will":[47],"weaken":[48],"has":[60],"negative":[62],"regulatory":[63],"effect":[64],"on":[65,80],"results":[75],"this":[77],"enlighten:":[79],"one":[82],"hand,":[83,114],"regulators":[93],"should":[94,127],"strengthen":[95],"their":[96],"supervision,":[98],"which":[99],"is":[100],"conducive":[101],"establishment":[104],"modern":[106],"fiscal":[107],"financial":[109],"system;":[110],"On":[111],"other":[113],"in":[115],"order":[116],"maintain":[118,128],"high-quality":[120],"development":[121],"enterprise":[123],"economy,":[124],"makers":[126],"relative":[130],"stability":[131],"continuity":[133],"economic":[135],"policies.":[136]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2023-02-12T00:00:00"}
