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Stickney, C.P. and McGee, V.E. (1982) Effective Corporate Tax Rates: The Effect of Size, Capital Intensity, Leverage and Other Factors. Journal of Accounting and Public Policy, 1, 125-152. http://dx.doi.org/10.1016/S0278-4254(82)80004-5

has been cited by the following article:

• TITLE: Reviews of Tax Planning

  AUTHORS: Manxia Yuan, Xi Xu

  KEYWORDS: Motivation of Tax Planning, Measurement of Tax Planning, Economic Consequences of Tax Planning

  JOURNAL NAME: Open Journal of Social Sciences, Vol.3 No.11, November 16, 2015

  ABSTRACT: This article reviewed the researches on tax planning published in the domestic and foreign authoritative magazines, and found that scholars put their emphasis on three points: research on the motivation of tax planning; research on the measurement of tax planning; research on the economic consequences of tax planning. With the improvement of the market economy system and the tax system in our country, tax planning can help enterprises to achieve maximum direct economic benefits and value. Besides, with the four-year reform of “business tax to value-added tax” coming to the end, it is particularly important for the enterprises to establish effective corporate tax planning strategy to achieve the scientific and sustainable development.