IDEAS home Printed from https://ideas.repec.org/a/ajp/edwast/v9y2025i3p760-775id5327.html
   My bibliography  Save this article

CEO compensation and aggressive tax planning in China: Does firm size make a difference?

Author

Listed:
  • Yuxuan Zhang
  • Idawati Ibrahim
  • Ropidah Omar

Abstract

This study looks at how CEO pay affects aggressive tax planning (ATP) in A-share companies in China. It also checks if the size of the company changes this effect. Using data from 2017 to 2022, the study finds that higher CEO pay leads to more ATP, and that company size plays a role in this relationship. This research adds to previous studies by showing how CEOs influence tax strategies in a growing market. It also highlights the importance of company size in corporate governance as China's economy grows. The results suggest that companies should improve how they pay executives and manage taxes, and tax authorities should pay more attention to executives and taxes as companies get bigger. Overall, this study opens up new areas for future research on CEO pay and tax behavior.

Suggested Citation

  • Yuxuan Zhang & Idawati Ibrahim & Ropidah Omar, 2025. "CEO compensation and aggressive tax planning in China: Does firm size make a difference?," Edelweiss Applied Science and Technology, Learning Gate, vol. 9(3), pages 760-775.
    • Handle: RePEc:ajp:edwast:v:9:y:2025:i:3:p:760-775:id:5327
    as

    Download full text from publisher

    File URL: https://learning-gate.com/index.php/2576-8484/article/view/5327/1945
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ajp:edwast:v:9:y:2025:i:3:p:760-775:id:5327. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Melissa Fernandes (email available below). General contact details of provider: https://learning-gate.com/index.php/2576-8484/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.