Tax enforcement and investment efficiency : based on the China's "VAT reform"
Year of publication: |
2023
|
---|---|
Authors: | Zheng, Tianyu ; Lin, Shuping ; Chen, Mingqin |
Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 58.2023, 4, p. 1-12
|
Subject: | Investment efficiency | Tax enforcement | Value added tax reform | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | China | Investition | Investment | Besteuerungsverfahren | Taxation procedure | Steuervermeidung | Tax avoidance |
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