How does the development of digital finance affect small business tax compliance? : empirical evidence from China
Year of publication: |
2023
|
---|---|
Authors: | Ouyang, Jie ; Liu, Shiyuan ; Li, Haoran |
Published in: |
China economic review : an international journal. - Amsterdam [u.a.] : Elsevier, ISSN 1043-951X, ZDB-ID 1117248-4. - Vol. 80.2023, p. 1-21
|
Subject: | Digital finance | Small business | Tax noncompliance | Financing constraints | Tax-related information | KMU | SME | China | Steuermoral | Tax compliance | Unternehmensfinanzierung | Corporate finance | Unternehmensbesteuerung | Corporate taxation | Steuer | Tax |
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