Does government institutional reform deter corporate tax evasion? Evidence from China

• Junbing Xu,

  Roles Conceptualization, Data curation, Formal analysis, Methodology, Writing – original draft

  Affiliation NewHuadu Business School, Minjiang University, Fuzhou City, Fujian Province, China

  https://orcid.org/0000-0001-6264-9321

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• Minling Zhu,

  Roles Funding acquisition, Validation, Writing – original draft, Writing – review & editing

  Affiliation Economic College, Hunan Agricultural University, Changsha City, Hunan Province, China

  https://orcid.org/0000-0002-5185-6058

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• Shengying Song ,

  Roles Conceptualization, Methodology, Software, Supervision, Validation

  * E-mail: ssy_12@163.com

  Affiliation Institute of Finance and Economixs, Jimei University, Xiamen City, Fujian Province, China

  https://orcid.org/0000-0003-1085-9786

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• Yunxi Wu

  Roles Data curation, Methodology, Validation

  Affiliation School of Economics and Management, Fuzhou University, Fuzhou City, Fujian Province, China

  https://orcid.org/0000-0001-5179-5120

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