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| F812.2
The Development of Smart Taxation and Inter-firm Specialization and Coordination within Industrial Chains: Evidence from the Fully Digitalized Electronic Invoice Pilot
Fan Pengfei
,
Zhang Cuiyan
The development of smart taxation is a crucial measure for improving the tax administration system, and also an important support for optimizing the allocation of market resources and enha...
First published at: May 03, 2026
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ESI
doi:
10.16538/j.cnki.jfe.20260319.301
Journal of Finance and Economics
, Vol. 52, Issue 05
, pp. 19 - 34
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Journal of Finance and Economics
Foreign Economics & Management
Journal of Shanghai University of Finance and Economics
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