科学研究
报告题目：Does the Value-Added Tax Reform Affect Supplier-Customer Relationships? Evidence from China
报告人：郭佳
报告时间：2024年5月23日（周四）13:30-15:00
报告地点：劝学楼245
主办单位：东北财经大学会计学院 辽宁省资本市场财务与会计研究生创新与学术交流中心
【报告摘要】
This study investigates the impact of value-added tax (VAT) reform on the duration of corporate supply-chain relationships. Our findings reveal that supplier firms affected by VAT reform face a higher likelihood of termination in their relationships with major customers. Further analysis identifies increased tax burdens and diminished bargaining power as primary factors driving these terminations. Additionally, we observe that firms with larger deductible VAT amounts, greater trade credit supply, less concentrated product markets, and higher demand elasticity are particularly vulnerable to losing major customers following the VAT reform. These findings are consistent with the incomplete contract theory, which provides a dynamic perspective on supply-chain relationships, suggesting that tax reform-induced market changes reconfigure supplier-customer dynamics.
【报告人简介】
郭佳，复旦大学管理学院金融与财务学系博士研究生，研究领域为公司财务与资本市场、公司治理、供应链关系。
【特别提醒】
未经论文作者和主办方允许，严禁将讲座内容录制并公开传播，违者将有可能被追究法律责任。
