Articles with the same tag -- Department of Academic Journals, SUFE

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The Impact of Digital Transformation on Corporate Tax Compliance

Promoting the digital transformation of enterprises is an important method and foothold to realize the development of the digital economy. For enterprises, digital transformation not only ...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230624.201

Foreign Economics & Management, Vol. 45, Issue 08, pp. 17 - 33,50

| F812.42

Information-based Powerful Management and Self-enforcement of Tax Compliance

Chen Sixia, Liu Feng, Lu Shengfeng

In recent years, China has been implementing a series of tax abatement policies. However, a substantial number of firms evade tax though the abuse of tax preferential policies. Under this ...

First published at: Feb 03, 2023

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doi:10.16538/j.cnki.jfe.20221116.401

Journal of Finance and Economics, Vol. 49, Issue 02, pp. 34 - 48

| F812.2

Reform of National-Local Tax Collection and Management System and Corporate Tax Compliance: Evidence from a Natural Experiment on the NTB-LTB Merge Reform

Zhao Yujie, Sun Xuejiao

The reform of national-local tax collection and management system is an important measure to meet the needs of China’s economic development. In 2015, the Reform Plan for Deepening the Ref...

First published at: Apr 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.02.003

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 02, pp. 33 - 48

| F275；F812.42

Intelligent Supervision and Earnings Management Choice：A Natural Experiment Based on Golden Tax-III

Zhu Kai, Pan Shuxin, Hu Mengmeng

This paper studies the impact of intelligent tax supervision on the decision of corporate earnings management. Companies determine earnings management strategies by weighing the marginal b...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210716.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 140 - 155

| F270

Comply in Public but Oppose in Private? The Weaker’s Reactions in the Asymmetrical Power Channel: From the Perspective of Power Legitimacy

Zhang Hui, Zhang Jianyu, Wang Lilei

Most of the marketing channels have the characteristics of power asymmetry, among which the power of the weakers in quantity cannot be underestimated. However, the existing research of cha...

First published at: Nov 20, 2020

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doi:10.16538/j.cnki.fem.20200806.301

Foreign Economics & Management, Vol. 42, Issue 11, pp. 94 - 108

| F812.42

Tax Prepayment System，Financial Constraints and Tax Compliance

Li Haonan

The tax prepayment system is intended to smooth tax revenues for the entire fiscal year and is widely used in national tax systems, such as personal income tax, corporate income tax, and e...

First published at: Sep 03, 2020

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doi:10.16538/j.cnki.jfe.20191011.301

Journal of Finance and Economics, Vol. 46, Issue 09, pp. 48 - 62

| DF962

Domestic Implementation of International OTC Derivatives Regulation Plan and Regulatory Ossification

Peng Yue

How to implement soft law in international finance has been always a theoretical and practice puzzle. G20 summits introduce the central counterparty clearing mechanism to mollify and even ...

First published at: Oct 01, 2016

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doi:10.16538/j.cnki.jsufe.2016.05.009

Journal of Shanghai University of Finance and Economics, Vol. 18, Issue 05, pp. 104 - 115