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【With the same tag:【fully digitalized electronic invoices】 Found 2 articles】 /Page Order by: Asce Desc

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SPECIAL TOPIC | F270

Will “Data-driven Tax Governance” Reveal Corporate Credit Risks? Evidence from the Bond Market

Wang Chensheng, Yang Le, Zhang Yue

Under conditions of information asymmetry, traditional tax administration systems allow firms’ latent credit risks to remain partially concealed and delayed in market disclosure. With the...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260317.203

Foreign Economics & Management, Vol. 48, Issue 08, pp. 39 - 58

| F812.2

The Development of Smart Taxation and Inter-firm Specialization and Coordination within Industrial Chains: Evidence from the Fully Digitalized Electronic Invoice Pilot

Fan Pengfei, Zhang Cuiyan

The development of smart taxation is a crucial measure for improving the tax administration system, and also an important support for optimizing the allocation of market resources and enha...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20260319.301

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 19 - 34

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