Shou, Minghuan; Yu, Jie; Dai, Ruinan - In: Industrial Management & Data Systems 123 (2023) 11, pp. 2909-2928
Purpose On December 20, 2021, Viya, a social media influencer (SMI) with the largest number of followers in China, was exposed for having evaded RMB 643 million in taxes during 2019 and 2020. Consequently, she was fined a total of RMB 1.341 billion by the tax authorities. While the strict...