Does digital tax enforcement drive corporate digitalization? : evidence from the Golden Tax Project III in China : a pre-registered report
Year of publication: |
2024
|
---|---|
Authors: | Chen, Lifang ; He, Ruzhen |
Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 2013015-6. - Vol. 83.2024, Art.-No. 102242, p. 1-8
|
Subject: | Corporate digitalization | Golden Tax Project | Tax enforcement | Digitalisierung | Digitization | Steuervermeidung | Tax avoidance | China | Besteuerungsverfahren | Taxation procedure | Unternehmensbesteuerung | Corporate taxation |
-
The effect of tax authority enforcement on earnings informativeness
Zhao, Le, (2023)
-
Tax enforcement and corporate financial irregularities : evidence from China
Feng, Chen, (2023)
-
Tax enforcement and corporate donations : evidence from Chinese "Golden Tax Phase III"
Jin, Zhi, (2021)
- More ...
-
COVID-19 pandemic, limited attention, and analyst forecast dispersion
Zhang, Jinjin, (2022)
-
The Long-term Use of Short-term Debt around the World
Chen, Lifang, (2019)
-
Wang, Yizhong, (2016)
- More ...