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Same Author Name Articles
【With the same author name:【陆佳妮】 Found 1 articles】
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| F275;F230
The Linkage Effect of VAT Reform and Corporate Income Tax Avoidance: Evidence from the VAT Rate Simplification Reform
Chen Dong
,
Lu Jiani
,
Zhou Yujie
, et al
One of the goals of tax system reform is to gradually increase the proportion of direct tax and optimize the structure of tax revenue on the premise of stabilizing tax burden. An important...
First published at: May 03, 2024
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ESI
doi:
10.16538/j.cnki.jfe.20231019.101
Journal of Finance and Economics
, Vol. 50, Issue 05
, pp. 49 - 63
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Journal of Finance and Economics
Foreign Economics & Management
Journal of Shanghai University of Finance and Economics
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