Articles with the same tag -- Department of Academic Journals, SUFE

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

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

| F270

“Wow! It’s cool”: A Literature Review of Consumer Perceived Coolness and Prospects

Li Jian, Gong Yanping, Xie Julan, et al

Consumers crave cool products and companies value the market value of coolness. The marketing field is increasingly focusing on the topic of “perceived coolness” and has achieved fruitfu...

First published at: Jan 01, 2020

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doi:10.16538/j.cnki.fem.20191010.001

Foreign Economics & Management, Vol. 42, Issue 01, pp. 42 - 54

| F324.9

Investigation of Performance of Rural Entrepreneurial Firms in China: Influence and Interaction between Renqing Relationship and Normative Experience

Dong Jing, Xu Wanyu, Zhang Yu

In recent years, with industrial transfer and structural change in labor force, farmers’ entrepreneurial consciousness and ability have been strengthened. Meanwhile, under the nation...

First published at: Jan 01, 2018

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doi:10.16538/j.cnki.jfe.2018.01.002

Journal of Finance and Economics, Vol. 44, Issue 01, pp. 20 - 32

渠道控制机制如何抑制关系退出倾向——兼论竞争强度的调节作用

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Foreign Economics & Management, Vol. 37, Issue 06, pp.

Social Norms and Tax Compliance of High-income Individuals

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Journal of Finance and Economics, Vol. 39, Issue 12, pp. 6 - 18

Analysis of Classical Intention-based Entrepreneurship Models and the Construction of Integrated Research Framework

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Foreign Economics & Management, Vol. 35, Issue 11, pp. 11 - 20

An Analysis of Foreign Literature of Institutional Distance and Relevant Research Prospect

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Foreign Economics & Management, Vol. 35, Issue 03, pp. 28 - 36

On the Correction of Recognition and Enforcement Systems of Arbitral Awards in China

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Journal of Shanghai University of Finance and Economics, Vol. 15, Issue 01, pp. 44 - 51