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Same Author Name Articles
【With the same author name:【林斌】 Found 8 articles】
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| F239.4;F275
Normalization of Tax Enforcement and Audit Pricing : A Quasi-natural Experiment Based on the Tax Administrative Penalty Discretion Standards
Tang Xiaojian
,
Du Dongying
,
Zhang Junsheng
, et al
The important action in the taxation area has been asked to implement the tax administrative penalty discretion standards as an important reform of local taxation department enforcement in...
First published at: Apr 01, 2022
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(681.1 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2022.02.002
Journal of Shanghai University of Finance and Economics
, Vol. 24, Issue 02
, pp. 18 - 29,77
| F275
Does the Normalization of Tax Enforcement Decrease Corporate Tax Avoidance? A Quasi-natural Experiment Based on Tax Administrative Penalty Discretion Standards
Tang Xiaojian
,
Zhang Junsheng
,
Lin Bin
An important action in the taxation area is to strengthen the normalization of tax enforcement in the processing of the construction of law-based government in China. Furthermore, the core...
First published at: Jun 03, 2021
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(1106.7 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20201211.101
Journal of Finance and Economics
, Vol. 47, Issue 06
, pp. 19 - 32
How Does the Heterogeneity of Internal Control Weaknesses Affect Financial Reports?Evidence in Chinese Context
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(7684.5 KB) |
ESI
Journal of Finance and Economics
, Vol. 40, Issue 06
, pp. 71 - 82
Can Internal Control Effectively Avoid Financial Distress?
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(5589.6 KB) |
ESI
Journal of Finance and Economics
, Vol. 38, Issue 01
, pp. 125 - 135
Study on Incentive Mechanism of Executive Compensation Based on Tunneling Behavior of Major Shareholders
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(5113.3 KB) |
ESI
Journal of Finance and Economics
, Vol. 37, Issue 08
, pp. 70 - 79
Internal Control,Audit Quality and Agency Cost
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(5767.9 KB) |
ESI
Journal of Finance and Economics
, Vol. 35, Issue 12
, pp. 42 - 51
Investor Relations Management (IRM) and the Cost of Equity Capital:Evidence from Internet Investor Relation Management
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(5885.1 KB) |
ESI
Journal of Finance and Economics
, Vol. 34, Issue 05
, pp. 77 - 88
Debt Leverage and Corporate Investment:A Duplicate Soft Budget Constraint Perspective
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(6515.5 KB) |
ESI
Journal of Finance and Economics
, Vol. 32, Issue 07
, pp. 74 - 84
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