Research on the Economic Effects of Tax Planning

Author: Tan Duojiao
Publisher:
Publish Date: 2004-08-01
Features: This book, from the perspectives of tax administration departments and taxpayers, thoroughly elucidates the fundamental principles of tax planning, the impact of tax planning on macroeconomic conditions, and the economic influence on the behavioral decision-making of legal persons and natural persons. The research comprehensively applies knowledge from disciplines such as financial management, macroeconomics, microeconomics, tax economics, and management. It primarily employs normative methods and qualitative analysis methods, supplemented by empirical analysis methods, quantitative analysis methods, and case study methods. Based on extensive collection and study of domestic and international literature related to this research topic, as well as in-depth investigations in enterprises and tax administration departments, the book systematically and deeply explores the economic effects of tax planning, integrating knowledge from multiple disciplines. It provides a theoretical and methodological framework with guiding significance for enterprises and individuals in China for tax purposes, and also offers references for China's tax reform.