How does the development of digital finance affect small business tax compliance? : empirical evidence from China
Jie Ouyang, Shiyuan Liu, Haoran Li
| Year of publication: |
2023
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|---|---|
| Authors: | Ouyang, Jie ; Liu, Shiyuan ; Li, Haoran |
| Published in: |
China economic review : an international journal. - Amsterdam [u.a.] : Elsevier, ISSN 1043-951X, ZDB-ID 1117248-4. - Vol. 80.2023, p. 1-21
|
| Subject: | Digital finance | Small business | Tax noncompliance | Financing constraints | Tax-related information | KMU | SME | China | Unternehmensfinanzierung | Corporate finance | Steuermoral | Tax compliance | 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.chieco.2023.101971 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014338011