Author(s)

Ruojia Huang

Corresponding Author

Ruojia Huang

ABSTRACT

Corporate tax evasion is a universal problem. Many scholars have studied the factors affecting corporate tax evasion from the perspective of theory and experience. The early corporate tax evasion study used the theoretical framework of individual tax evasion, but then economists gradually realized that there is an essential difference between corporate tax evasion and individual tax evasion, which is the separation of management rights and ownership. The ability to regulate and control has caused disorder in the national macro-control mechanism. The article summarizes the essence of corporate governance that affects corporate tax evasion and summarizes the literature on tax evasion affecting financial performance.

KEYWORDS

Tax Evasion, Country Governance, Financial Performance