DOIONLINE 
DOIONLINE Publish In |
International Journal of Management and Applied Science (IJMAS)-IJMAS |
 Journal Home Volume Issue |
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Issue |
Volume-3,Issue-10 ( Oct, 2017 ) | |||||||||
Paper Title |
Computing Technology and Tax Issues | |||||||||
Author Name |
Tao Zeng | |||||||||
Affilition |
Associate Professor, Wilfrid Laurier University, Waterloo, Ontario, Canada | |||||||||
Pages |
27-29 | |||||||||
Abstract |
This paper examines the development of computing and information technology and its implications for the associated social issues such as tax issues. The empirical study in this paper indicates that the computing and information technology sector is more likely to pay low tax, compared with other sectors. Using the Chinese listed firms for 10 years from 1998 to 2007, this study finds that firms’ 10-year effective tax rates are negatively associated with the computing and information technology sector after controlling for firm specific characteristics. Keyword - Computing and Technology, Tax Issues, Chinese Listed Firms, 10-Year Effective Tax Rate | |||||||||
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