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【With the same author name:【Ye Shan】 Found 1 articles】 /Page Order by: Asce Desc

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| D912.29

Evasion of Individual Income Tax Obligation and Its Regulation

The occurrence of individual income tax liability depends on whether there are taxable facts in line with the statutory tax elements. If the taxpayer tries to avoid the individual income t...

First published at: Oct 20, 2020

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doi:10.16538/j.cnki.jsufe.2020.05.009

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 05, pp. 124 - 137

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