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【With the same tag:【tax sharing】 Found 2 articles】 /Page Order by: Asce Desc

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| F812.2;F272.2

How does the Sub-provincial Fiscal System Reform Stimulate County-level Entrepreneurial Vitality? A Mechanism Analysis Based on Fiscal Governance Methods

Zhou Zelin, Fan Fan, Zhang Cong

As a vital component of the modernization of national governance systems, the fiscal system reform reshapes the entrepreneurial environment by redefining vertical fiscal relationships. How...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250218.401

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 155 - 168

| F270

Enterprise Nonlocal Development under Tax Sharing

Zhang Xiaowei, Zhang Tingting, Cao Chunfang

Two things are inevitable in one’s life, death and tax. The impact of taxation on individual behavior and the allocation of corporate resources is undoubted, such as affecting the transfe...

First published at: Jun 03, 2022

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doi:10.16538/j.cnki.jfe.20210718.101

Journal of Finance and Economics, Vol. 48, Issue 06, pp. 140 - 154

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