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.

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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
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article

The Path of Cross-Border Tax and Financial Innovation: A Study on Alibabas Tax Planning and Capital Structure

Yingyi Liu
Advances in Economics Management and Political Sciences
Corporate Taxation and Avoidance
article

The Path of Cross-Border Tax and Financial Innovation: A Study on Alibabas Tax Planning and Capital Structure

Yingyi Liu
article en

Abstract

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.

Advances in Economics Management and Political SciencesVol. 157(1)
Dongbei University of Finance and Economics (CN)
Openalex Percentile: Top 84%
Corporate Taxation and Avoidance
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