Notice of RetractionA study on risk measurement and control of enterprise´s tax planning

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.


Tax planning means the tax payer manages to accomplish the minimum tax burden by means of the management of its operating activities, making full use of differences of tax laws. Risk are unavoidable during the process of tax planning. Whether tax planning can achieve the expected result depends on enterprise´s analysis and control of the risk. Therefore, only by identifying and measuring risks, taking practical precautionary measures in accordance with the enterprise´ s situation, the essential purpose of taxing planning can be achieved; consequently, the financial management objectives of business value maximization can be realized.