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【With the same tag:【tax prepayment system】 Found 1 articles】 /Page Order by: Asce Desc

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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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Journal of Shanghai University of Finance and Economics

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