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

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SPECIAL TOPIC | F270

Digital Tax Enforcement and R&D Manipulation: A Quasi-natural Experiment Based on the “Golden Tax-III” Project

Zhang Yuming, Liu Han, Li Shuang, et al

The application of digital technology has a profound impact on government regulation and the business behavior of enterprises. Frontier researches have focused on the effect of digital tax...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230226.203

Foreign Economics & Management, Vol. 45, Issue 08, pp. 3 - 16

| 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

| F812.42

Anti-corruption, Tax Enforcement and Private Firms’ Tax-Avoidance

Fu Chaogan, Li Zengfu

From a theoretical perspective (Vishny and Shleify, 1993), corruption in tax reduces costs. Using firm-level cross-country data, an important paper by Alm, et al. (2016) provides evidence ...

First published at: Nov 01, 2018

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doi:10.16538/j.cnki.jfe.2018.11.004

Journal of Finance and Economics, Vol. 44, Issue 11, pp. 47 - 60

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