Abstract

From the perspective of enterprise life cycle, this paper analyzes the tax avoidance suggestions for enterprises to improve innovation performance. In the growth stage of enterprises, the more active the corporate tax avoidance behavior, the better the company's innovation performance. During the mature and declining periods of enterprises, the more aggressive the tax avoidance behavior of enterprises, the worse the performance of innovation. Through the analysis of corporate tax avoidance on innovation performance from the perspective of enterprise life cycle, suggestions are put forward from three aspects: government, enterprises and investors.

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