The influence of the Chinese tax regime on IFRS convergence process in China: aligning the tax standards, CAS18 and IAS12
| aut.embargo | No | en_NZ |
| aut.thirdpc.contains | No | en_NZ |
| aut.thirdpc.permission | No | en_NZ |
| aut.thirdpc.removed | No | en_NZ |
| dc.contributor.advisor | Prescott, James | |
| dc.contributor.author | Yang, Zichen | |
| dc.date.accessioned | 2013-02-11T20:31:00Z | |
| dc.date.available | 2013-02-11T20:31:00Z | |
| dc.date.copyright | 2012 | |
| dc.date.created | 2013 | |
| dc.date.issued | 2012 | |
| dc.date.updated | 2013-02-05T01:49:08Z | |
| dc.description.abstract | China affirmed the adoption of International Financial Reporting Standards (IFRS) in 2006 and developed a schedule of convergence concluding in 2011. However the departure from the planned schedule of convergence suggests the existence of a number of obstacles that may prevent an otherwise smooth and more rapid rate of convergence. This study will examine one of the obstacles, namely, the influence of the Chinese tax regime on the convergence with IFRS tax standards. The study uses both observations and secondary data analysis. In particular, it analyses the key features of the Chinese tax regime, its link to state owned enterprises (SOEs) and other companies that have significant government ownership, together with China’s relatively unique and yet developing socialised market economy. Findings suggest that China’s social and economic environment together with its complex tax regime has negatively influenced the convergence with IFRS tax standards. The study will provide some insights to both the academics and regulators on how the tax regime might affect the convergence with IFRS tax standards in China. | en_NZ |
| dc.identifier.uri | https://hdl.handle.net/10292/5153 | |
| dc.language.iso | en | en_NZ |
| dc.publisher | Auckland University of Technology | |
| dc.rights.accessrights | OpenAccess | |
| dc.subject | IFRS | en_NZ |
| dc.subject | Tax | en_NZ |
| dc.subject | China | en_NZ |
| dc.title | The influence of the Chinese tax regime on IFRS convergence process in China: aligning the tax standards, CAS18 and IAS12 | en_NZ |
| dc.type | Thesis | |
| thesis.degree.discipline | ||
| thesis.degree.grantor | Auckland University of Technology | |
| thesis.degree.level | Masters Dissertations | |
| thesis.degree.name | Master of Business | en_NZ |