研究论文
Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China
Hailin Chen, Changtuo Xu, Wang Zhan, Gaoyi Lin, Friedrich Schneider
Guangdong University of Foreign Studies University of International Business and Economics Chinese Academy of Social Sciences Institute of Industrial Economics
来源Technological Forecasting and Social Change
年份2024
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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 100
The Role of Taxation Problems on the Development of E-Commerce
被引 71Burcu Kuzucu Yapar, Seda Bayrakdar, Mustafa Yapar · Procedia - Social and Behavioral Sciences · 2015
Public selection and research and development effort of manufacturing enterprises in China: state owned enterprises versus non-state owned enterprises
被引 59Xiaoyong Dai, Liwei Cheng · Innovation · 2015
Tax Enforcement as a Corporate Governance Mechanism: Empirical Evidence from China
被引 119Weichu Xu, Yamin Zeng, Junsheng Zhang · Corporate Governance An International Review · 2010
此处列出前 3 条
引用本文 13
Institutional Quality, ESG Performance, and Aggressive Tax Planning in Developing Countries
被引 11Marwan Mansour, Mohammed Alomair · Sustainability · 2026
The Impact of Climate-Related Disasters on Digital Economy: International Evidence
被引 3Mo Chen, Haipeng Duan, Wei He · Emerging Markets Finance and Trade · 2025
Beyond computation: How National Supercomputing Centers facilitate new business entry
被引 2Yikai Zhao, Jingyi Tian, S Zhang · Journal of Business Venturing · 2026
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