Collecting system and payroll tax compliance : evidence from Chinese firm-level data
Year of publication: |
2021
|
---|---|
Authors: | Tang, Jue ; Feng, Jin |
Published in: |
China economic quarterly international : CEQI. - Amsterdam : Elsevier, ISSN 2666-9331, ZDB-ID 3059077-2. - Vol. 1.2021, 2, p. 135-147
|
Subject: | Collecting system | Taxation capacity | Compliance | Payroll taxes | Steuermoral | Tax compliance | Gewerbesteuer | Local business tax | Besteuerungsverfahren | Taxation procedure | China | Sozialversicherungsbeitrag | Social security contribution |
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