The impact of tax enforcement on corporate investment efficiency : evidence from the tax administration information system
Year of publication: |
2023
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Authors: | Zhang, Liguang ; Chen, Wanyi ; Peng, Liao |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 63.2023, 2, p. 1635-1669
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Subject: | Accounting information quality | Tax enforcement | Tax reform | Finanzverwaltung | Fiscal administration | Steuerreform | Besteuerungsverfahren | Taxation procedure | Steuervermeidung | Tax avoidance | Investition | Investment |
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