{"id":"https://openalex.org/W4312465000","doi":"https://doi.org/10.1145/3556089.3556136","title":"Research on inquiry letters and tax avoidance based on fixed effects model","display_name":"Research on inquiry letters and tax avoidance based on fixed effects model","publication_year":2022,"publication_date":"2022-07-16","ids":{"openalex":"https://openalex.org/W4312465000","doi":"https://doi.org/10.1145/3556089.3556136"},"language":"en","primary_location":{"id":"doi:10.1145/3556089.3556136","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3556089.3556136","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 13th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"},"type":"conference-paper","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5110108379","display_name":"Luwei Zhao","orcid":null},"institutions":[{"id":"https://openalex.org/I24185976","display_name":"Sichuan University","ror":"https://ror.org/011ashp19","country_code":"CN","type":"education","lineage":["https://openalex.org/I24185976"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Luwei Zhao","raw_affiliation_strings":["Sichuan University, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sichuan University, China","institution_ids":["https://openalex.org/I24185976"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5110108379"],"corresponding_institution_ids":["https://openalex.org/I24185976"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.31180185,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"473","last_page":"478"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9998999834060669,"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":0.9998999834060669,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.9930999875068665,"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"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9882000088691711,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/connotation","display_name":"Connotation","score":0.7875741720199585},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.7692302465438843},{"id":"https://openalex.org/keywords/stock-exchange","display_name":"Stock exchange","score":0.6535353660583496},{"id":"https://openalex.org/keywords/research-object","display_name":"Research Object","score":0.6094176769256592},{"id":"https://openalex.org/keywords/mechanism","display_name":"Mechanism (biology)","score":0.4772507846355438},{"id":"https://openalex.org/keywords/empirical-research","display_name":"Empirical research","score":0.45656758546829224},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"Tax avoidance","score":0.443261981010437},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.44183576107025146},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.4285022020339966},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.3663039207458496},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.329018771648407},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.31335124373435974},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.25839561223983765},{"id":"https://openalex.org/keywords/double-taxation","display_name":"Double taxation","score":0.23375126719474792},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.17053526639938354},{"id":"https://openalex.org/keywords/law","display_name":"Law","score":0.0983516275882721},{"id":"https://openalex.org/keywords/business-administration","display_name":"Business administration","score":0.08499816060066223}],"concepts":[{"id":"https://openalex.org/C2778120531","wikidata":"https://www.wikidata.org/wiki/Q661062","display_name":"Connotation","level":2,"score":0.7875741720199585},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.7692302465438843},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6535353660583496},{"id":"https://openalex.org/C2778631480","wikidata":"https://www.wikidata.org/wiki/Q17143022","display_name":"Research Object","level":2,"score":0.6094176769256592},{"id":"https://openalex.org/C89611455","wikidata":"https://www.wikidata.org/wiki/Q6804646","display_name":"Mechanism (biology)","level":2,"score":0.4772507846355438},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.45656758546829224},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.443261981010437},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.44183576107025146},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4285022020339966},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3663039207458496},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.329018771648407},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.31335124373435974},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.25839561223983765},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.23375126719474792},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.17053526639938354},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0983516275882721},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.08499816060066223},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3556089.3556136","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3556089.3556136","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 13th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.44999998807907104,"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W2105087320","https://openalex.org/W2130052362","https://openalex.org/W2198736135","https://openalex.org/W2517545624","https://openalex.org/W2607040944","https://openalex.org/W2919224840","https://openalex.org/W3122786476","https://openalex.org/W3123258275","https://openalex.org/W3123401819","https://openalex.org/W3123491384","https://openalex.org/W3124063746","https://openalex.org/W3125497950","https://openalex.org/W3125532371"],"related_works":["https://openalex.org/W2394171004","https://openalex.org/W2360733422","https://openalex.org/W2362583379","https://openalex.org/W2361870167","https://openalex.org/W2381092078","https://openalex.org/W2354471020","https://openalex.org/W4226365855","https://openalex.org/W4287922016","https://openalex.org/W3115067231","https://openalex.org/W2947859605"],"abstract_inverted_index":{"The":[0,114],"discussion":[1],"on":[2,77],"the":[3,12,19,29,32,46,56,71,85,90,94,99],"regulatory":[4,23,33],"inquiry":[5,52,59,86,124],"mechanism":[6],"has":[7],"become":[8],"increasingly":[9],"in-depth":[10],"in":[11,35,129,133],"theoretical":[13],"and":[14,61,81,97,126],"practical":[15],"research":[16,95],"fields":[17],"under":[18],"background":[20],"that":[21,117],"China's":[22,78,102],"authorities":[24],"are":[25],"committed":[26],"to":[27,40,107,109],"deepening":[28],"reform":[30],"of":[31,45,48,73,101],"system":[34],"recent":[36],"years.":[37],"We":[38],"attempt":[39],"have":[41],"a":[42,120],"deeper":[43],"understanding":[44],"connotation":[47],"information":[49],"conveyed":[50],"by":[51,89],"letters":[53,60,125],"through":[54],"exploring":[55],"relationship":[57,72,122],"between":[58,123],"corporate":[62],"tax":[63,127],"avoidance":[64,128],"strategy.":[65],"This":[66],"article":[67],"proposes":[68],"hypotheses":[69],"about":[70],"Chinese":[74,130],"companies":[75,104],"based":[76],"national":[79],"conditions":[80],"market":[82],"conditions,":[83],"takes":[84],"letter":[87],"issued":[88],"stock":[91],"exchange":[92],"as":[93],"object,":[96],"collects":[98],"data":[100],"listed":[103],"from":[105],"2014":[106],"2020":[108],"carry":[110],"out":[111],"empirical":[112],"tests.":[113],"results":[115],"show":[116],"there":[118],"is":[119],"negative":[121],"company":[131],"especially":[132],"high-tech":[134],"enterprises.":[135]},"counts_by_year":[],"updated_date":"2026-07-29T14:22:42.915294","created_date":"2025-10-10T00:00:00"}