The impact of digital tax administration on local government debt : based on the revision of the tax collection and administration law
Qian Cheng, Boying Chen, Jingwen Luo
| Year of publication: |
2024
|
|---|---|
| Authors: | Cheng, Qian ; Chen, Boying ; Luo, Jingwen |
| Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 67.2024, 2, Art.-No. 105938, p. 1-10
|
| Subject: | China | Digital transformation | Government debt | Digital tax administration | Tax governance | Finanzverwaltung | Fiscal administration | Digitalisierung | Digitization | Steuererhebungsverfahren | Taxation procedure | Steuerpolitik | Tax policy | Öffentliche Schulden | Public debt | E-Government | E-government |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2024.105938 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015062896