Li, Xinwu; Ling, Zixi; Li, Zhe; Zhu, Liyi - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-17
The application of big data technology to global tax management is becoming increasingly widespread. China has been implementing increasingly mature technologies for tax governance using big data systems in recent years. By collecting data through web scraping on the earliest implementation...