Feng, Qianbin; HU, Xiao; Li, Mengqiao; Zhao, Lexin - 2023
efficiency of tax governance. Both developed and emerging economies persist in their efforts to advance the digitization of tax … using the "quasi-natural experiment" of "China Tax Administration Information System Phase III (CTAIS-3)" implementation and … a unique firm-level sample of 241,251 enterprises and 446,238 observations obtained from China Taxation Survey (CTS). We …