研究论文
Digitalization of tax administration and corporate performance: Evidence from China
Yuhan He, Yi Yang
Southwestern University of Finance and Economics
来源International Review of Financial Analysis
年份2023
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逐年被引趋势
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26
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49
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20.15
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同类平均 = 1
同类平均 = 1
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学术脉络
学科主题
经济 / 管理Corporate Taxation and Avoidance
Taxation and Compliance Studies · Corporate Finance and Governance
参考文献 75
Street-Level Bureaucrats and Institutional Innovation: Implementing Special-Education Reform
被引 670Richard A. Weatherley, Michael Lipsky · Harvard Educational Review · 1977
The Determinants and Consequences of Tax Audits: Some Evidence from China
被引 11Clive S. Lennox, Wanfu Li, Jeffrey Pittman · SSRN Electronic Journal · 2015
Tunneling through related-party loan guarantees: evidence from a quasi-experiment in China
被引 31Wei Huang · Review of Quantitative Finance and Accounting · 2015
此处列出前 3 条
引用本文 49
How does digital tax administration affect R&D manipulation? Evidence from dual machine learning
被引 54Silu Pang, G. Hua · Technological Forecasting and Social Change · 2024
The impact of digital tax administration on local government debt: Based on the revision of the tax collection and administration law
被引 21Qian Cheng, Boying Chen, Jingwen Luo · Finance research letters · 2024
Driving enterprise new quality productivity: The role of big data tax collection
被引 16Zhaoyang Sun, M.V.C. Rao, Baoshuai Yao · International Review of Financial Analysis · 2025
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