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【With the same tag:【tax administrative penalty discretion standards】 Found 2 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
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