Can government improve tax compliance by adopting advanced information technology? : evidence from the Golden Tax Project III in China
Year of publication: |
2020
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Authors: | Li, Jianjun ; Wang, Xuan ; Wu, Yaping |
Published in: |
Economic modelling. - Amsterdam [u.a.] : Elsevier, ISSN 0264-9993, ZDB-ID 86824-3. - Vol. 93.2020, p. 384-397
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Subject: | Corporate income tax | Information technology adoption | Tax compliance | Tax sheltering | Informationstechnik | Information technology | Steuermoral | China | Körperschaftsteuer | Steuervermeidung | Tax avoidance | Besteuerungsverfahren | Taxation procedure |
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