Shao, Xuefeng; Chen, Shi - In: Amfiteatru economic : an economic and business research … 26 (2024) 65, pp. 330-344
Law of the People's Republic of China as a quasi-natural experiment to study the tax compliance incentive effects of … platform firms. Our study finds that the Chinese experience helps to improve the efficiency of tax compliance contract … mechanism tests show that the incompleteness of the tax compliance contract is compensated by two mechanisms of action, namely …
