Corporate Tax Management and Chinese Enterprises

This chapter reviews past works on corporate tax management management. Within the broad framework of corporate tax management, the extant theoretical literature addresses three issues that this book examines. Past empirical studies on corporate tax management in modern corporations is dealt with next, with a focus on three specific features of China’s market—government ownership, corruption, and marketization. These reviews help identify the research gaps that need to be filled and the accompanying research required to elucidate the China context. The literature review and the knowledge gaps identified pave the way for unraveling the analytical chapters that follow subsequently.