Corporate Fiscal Policy and Financial Sustainability: Integrating Taxation, Liquidity, and Corporate Resilience
Keywords:
Corporate tax policy, financial sustainability, corporate liquidity, organizational resilience, institutional uncertainty, capital structureAbstract
This paper conceptually analyzes the interaction between corporate tax policy, liquidity management, and corporate resilience, proposing an integrative model that explains its structural impact on financial sustainability, with particular attention to emerging economies. It concludes that corporate tax policy is a structural component of financial sustainability by shaping cash flow dynamics, interacting with liquidity constraints, and influencing corporate resilience under macroeconomic and institutional uncertainty.
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