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【With the same column:【公共经济管理】 Found 3 articles】     /Page   Order by:   Asce   Desc   
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    |  F275
ESG Ratings and Corporate Tax Avoidance: An Explanation Based on Information Risks and Tax Shield Effects
Li Lu, Liu Xuena
First published at: Jul 03, 2025
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doi:10.16538/j.cnki.jfe.20250422.302
Journal of Finance and Economics, Vol. 51, Issue 07, pp. 155 - 168
    |  F276;F273;F812
Punishment for Dishonesty, Deterrence Spillover, and Tax Compliance of Affiliated Enterprises with Common Shareholders
Lai Jieji, Liu Fengzhong
First published at: Jul 03, 2025
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doi:10.16538/j.cnki.jfe.20241217.301
Journal of Finance and Economics, Vol. 51, Issue 07, pp. 140 - 154
    |  F812；F272
Walk Toward “Intelligence”: Can VAT Credit Refund Promote Enterprise Intelligent Development?
Zhu Ying, Huang Wei, Zhou Nan
First published at: Jul 03, 2025
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doi:10.16538/j.cnki.jfe.20250315.401
Journal of Finance and Economics, Vol. 51, Issue 07, pp. 125 - 139
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