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【With the same tag:【administrative penalty】 Found 4 articles】 /Page Order by: Asce Desc

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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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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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doi:10.16538/j.cnki.jfe.20201211.101

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 19 - 32

| D912.1

Investigation on Legality of Debarring Orders in Securities Market and Its Control Path

Shen Fujun, Xu Haijian

In the field of securities regulation, debarring orders have become an important legal system for regulating the trading activities of securities market, stabilizing the development order ...

First published at: Oct 01, 2019

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doi:10.16538/j.cnki.jsufe.2019.05.010

Journal of Shanghai University of Finance and Economics, Vol. 21, Issue 05, pp. 142 - 152

| F239

The Effectiveness of Audit Industry Supervision: Empirical Evidence Based on Firm Strategy Choice after CSRC Administrative Punishment

Zhu Song, Ke Xiaoli

Compared with the audit markets in China and abroad, the disciplinary risks faced by the firms are different. In China, the Ministry of Finance and China Securities Regulatory Commission ...

First published at: Mar 01, 2018

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doi:10.16538/j.cnki.jfe.2018.03.005

Journal of Finance and Economics, Vol. 44, Issue 03, pp. 56 - 67

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