Yu, Xuehang; Fang, Junxiong - In: China journal of accounting research : CJAR 15 (2022) 1, pp. 1-21
The tax credit rating mechanism was formally implemented in 2014. As an important tax collection and management … examines corporate tax compliance, we focus on the impact of tax credit rating implementation on corporate research and … credit ratings invest more in innovation, because the system helps managers identify R&D opportunities, alleviates corporate …