Transaction-based Tax Evasion on Chinese E- commerce Platforms : Compliance Difficulties for Three Types of Taxes, VAT Reform, and New Winners
Year of publication: |
[2021]
|
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Authors: | Nan, Xi ; Huang, Eva ; ZHAO, JUN |
Publisher: |
[S.l.] : SSRN |
Subject: | China | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Steuervermeidung | Tax avoidance | Steuermoral | Tax compliance | Steuerstrafrecht | Criminal tax law |
Extent: | 1 Online-Ressource (25 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Nan X, Huang E and Zhao J (2020) ‘Transaction-based Tax Evasion on Chinese e-commerce platforms: compliance difficulties for three types of taxes, VAT reform, and new winners’, accepted to be published in Journal of Chinese Tax and Policy, 2018 vol.8: Issue 1, page forthcoming Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 31, 2020 erstellt |
Source: | ECONIS - Online Catalogue of the ZBW |
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