Does digital tax enforcement drive corporate digitalization? : evidence from the Golden tax project III in China : a pre-registered study
Lifang Chen, Dehao Xie, Ruzhen He
| Year of publication: |
2024
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|---|---|
| Authors: | Chen, Lifang ; Xie, Dehao ; He, Ruzhen |
| Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 2013015-6. - Vol. 86.2024, Art.-No. 102451, p. 1-16
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| Subject: | Tax enforcement | Golden tax project | Digitalization | Total factor productivity | Digitalisierung | Digitization | China | Steuervermeidung | Tax avoidance | Steuererhebungsverfahren | Taxation procedure | Electronic Commerce | E-commerce | Unternehmensbesteuerung | Corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.pacfin.2024.102451 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015097401