State-Owned Equity Participation and Tax Compliance of Private Enterprises: Empirical Evidence from China

Name: State-Owned Equity Participation and Tax Compliance of Private Enterprises: Empirical Evidence from China
Creator: Xiaosan Zhang
Published: 2026-02-20T09:42:23.471Z
Keywords: China, Tax Evasion

Zhang, Xiaosan; Jiang, Qingquan; Hu, Xiaojie; Jia, Mengdie

doi:10.17632/j9jhg6hpnw.1

State-Owned Equity Participation and Tax Compliance of Private Enterprises: Empirical Evidence from China

Published: 20 February 2026| Version 1 | DOI: 10.17632/j9jhg6hpnw.1

Contributors:

Xiaosan Zhang, Qingquan Jiang, Xiaojie Hu, Mengdie Jia

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This dataset and Stata code replication package support the findings of the manuscript examining the impact of state-owned equity participation on corporate tax compliance.

State-Owned Equity Participation and Tax Compliance of Private Enterprises: Empirical Evidence from China

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