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【With the same tag:【financial pressure】 Found 2 articles】 /Page Order by: Asce Desc

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SPECIAL TOPIC | F270

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；F275.4

Who Is More Vulnerable to the Income Tax Reliance Behavior of Local Governments: State-owned Enterprises or Non-state-owned Enterprises?

Liu Bin, Wu Di, Zhang Lieke

Tax reduction is an important part of cost reduction that it has attracted the continuous attention of the government. As tax is one of the main sources of government revenue, the local go...

First published at: Jan 01, 2020

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doi:10.16538/j.cnki.jfe.2020.01.011

Journal of Finance and Economics, Vol. 46, Issue 01, pp. 155 - 168,封三

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