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【With the same tag:【tax compliance】 Found 6 articles】 /Page Order by: Asce Desc

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| F276;F273;F812

Punishment for Dishonesty, Deterrence Spillover, and Tax Compliance of Affiliated Enterprises with Common Shareholders

Lai Jieji, Liu Fengzhong

The emergence of dishonest behaviors seriously erodes the credit foundation of market operation, disrupts market order, and endangers social fairness and justice. Therefore, the central go...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20241217.301

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 140 - 154

SPECIAL TOPIC | F270

The Impact of Digital Transformation on Corporate Tax Compliance

Promoting the digital transformation of enterprises is an important method and foothold to realize the development of the digital economy. For enterprises, digital transformation not only ...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230624.201

Foreign Economics & Management, Vol. 45, Issue 08, pp. 17 - 33,50

| F812.42

Information-based Powerful Management and Self-enforcement of Tax Compliance

Chen Sixia, Liu Feng, Lu Shengfeng

In recent years, China has been implementing a series of tax abatement policies. However, a substantial number of firms evade tax though the abuse of tax preferential policies. Under this ...

First published at: Feb 03, 2023

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doi:10.16538/j.cnki.jfe.20221116.401

Journal of Finance and Economics, Vol. 49, Issue 02, pp. 34 - 48

| 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

| F275；F812.42

Intelligent Supervision and Earnings Management Choice：A Natural Experiment Based on Golden Tax-III

Zhu Kai, Pan Shuxin, Hu Mengmeng

This paper studies the impact of intelligent tax supervision on the decision of corporate earnings management. Companies determine earnings management strategies by weighing the marginal b...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210716.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 140 - 155

| F812.42

Tax Prepayment System，Financial Constraints and Tax Compliance

The tax prepayment system is intended to smooth tax revenues for the entire fiscal year and is widely used in national tax systems, such as personal income tax, corporate income tax, and e...

First published at: Sep 03, 2020

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doi:10.16538/j.cnki.jfe.20191011.301

Journal of Finance and Economics, Vol. 46, Issue 09, pp. 48 - 62

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