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【With the same column:【专题讨论·地方财税改革与企业风险治理】 Found 2 articles】 /Page Order by: Asce Desc

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| F812.2

Reform of National-Local Tax Collection and Management System and Corporate Tax Compliance: Evidence from a Natural Experiment on the NTB-LTB Merge Reform

Zhao Yujie, Sun Xuejiao

The reform of national-local tax collection and management system is an important measure to meet the needs of China’s economic development. In 2015, the Reform Plan for Deepening the Ref...

First published at: Apr 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.02.003

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 02, pp. 33 - 48

| F812.7;F273

Local Government Financing and Share Pledge: Evidence from the Municipal Investment Bonds in China

In recent years, China’s local government debt has become prominent and risky, which has been an important factor threatening China’s financial stability and economic growth. One of the ...

First published at: Apr 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.02.002

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 02, pp. 18 - 32

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