Tackle spurious invoices challenges to VAT compliance : a quasi-experiment of input VAT deduction reform in China
Sixia Chen, Yuan Fang, Shengfeng Lu, Haotian Zhang
| Year of publication: |
2024
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|---|---|
| Authors: | Chen, Sixia ; Fang, Yuan ; Lu, Shengfeng ; Zhang, Haotian |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 31.2024, 5, p. 1342-1387
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| Subject: | Information deterrence | Self-restraint | Tax noncompliance | China | Umsatzsteuer | Sales tax | Steuermoral | Tax compliance | Steuerreform | Tax reform | Steuerstrafrecht | Criminal tax law | Steuererhebungsverfahren | Taxation procedure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-023-09805-w [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015080818