The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...

This paper examines how a digital economy that embraces digital technology and transformation influences the corporate green innovation. We use Chinese firms to unveil the positive relationship between the digital economy and corporate green innovation. The digital economy stimulates firms to...

Under the Chinese Government’s “Internet plus” – a quinquennial plan to encompass big data, cloud computing, and the Internet of Things (IoT) with a broad range of industries, electronic commerce platforms segmenting the B2B market jumped on the occasion to facilitate user firms’...

The tax environment as we know it is ever-changing. It has metamorphosed from Biblical times that speaks of the taxman as going from door to door for tax collection, to a time when this practice would be deemed as barely scratching the surface as it relates to tax enforcement and compliance....