The Path of Cross-Border Tax and Financial Innovation: A Study on Alibabas Tax Planning and Capital Structure
Taking Alibaba as a case study, this paper explores the relationship between corporate tax planning and capital structure, aiming to provide theoretical support and practical references for enterprises seeking to optimize their capital structure and enhance tax planning efficiency. Based on modern financial theory and tax planning theory, this study analyzes the intrinsic connection between capital structure optimization and tax planning, as well as their importance to corporate development. By examining Alibaba's practical strategies, it reveals the specific approaches and outcomes employed in the processes of tax planning and capital structure optimization. The findings demonstrate that scientific and rational tax planning can significantly optimize a company's capital structure and enhance its overall competitiveness; conversely, capital structure optimization also creates broader opportunities for tax planning. Furthermore, the paper offers targeted policy recommendations to provide valuable guidance for enterprises in optimizing their tax planning and capital structure.
Authors
- Yingyi Liu (ORCID: https://orcid.org/0000-0003-2394-5106)
Institutions
- Dongbei University of Finance and Economics (CN)
Publication Details
- Journal
- Advances in Economics Management and Political Sciences
- Published
- 2025-05-23
- DOI
- https://doi.org/10.54254/2754-1169/2025.ab23310
- Primary Topic
- Corporate Taxation and Avoidance
- Type
- article
- Field-Weighted Citation Impact
- 0.00