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【With the same tag:【税收治理】 Found 4 articles】 /Page Order by: Asce Desc

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CORPORATE GOVERNANCE | F270

Be Frank or Be Secretive? The Impact of Taxation Business Environment Optimization on Supply-chain Transparency

Wang Guosong, Li Xinyu, Hu Zhifei

Taking the pilot reform of tax-related government functions as a quasi-natural experiment, this paper uses the data of A-share listed companies from 2011 to 2022 and constructs a multi-per...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.204

Foreign Economics & Management, Vol. 47, Issue 08, pp. 136 - 152

| D996

Global Tax Justice in the Context of the Digital Economy and China’s Response

After entering the BEPS 2.0 stage of global tax reform, with the continuous improvement of the tax governance plans of the digital economy, global tax governance has been further deepening...

First published at: Feb 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.01.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 01, pp. 108 - 123

| D922.22

Correction of Imbalanced Regional Taxation in the Era of the Digital Economy: Based on the Perspective of Vertical Allocation of Taxation Powers

Li Rui, Li Peixuan

The digital economy has such characteristics as virtuality, disintermediation, and brand-new value-creating models. As a result, it does fit the traditional tax governance system, leading ...

First published at: Feb 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.01.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 01, pp. 108 - 123

| F812.42

Modernization of Tax Governance and Total Factor Productivity of Enterprises: Research Based on Quasi-natural Experiment of Tax Credit Rating

Ji Yunyang, Gao Yue

Tax revenue is the main way for the state to absorb fiscal revenue, and it also plays a fundamental, pillar and guarantee role in national governance. Therefore, the modernization of tax g...

First published at: Dec 03, 2020

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doi:10.16538/j.cnki.jfe.20200917.305

Journal of Finance and Economics, Vol. 46, Issue 12, pp. 49 - 63

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