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【With the same tag:【税权纵向配置】 Found 1 articles】
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| D922.22
Correction of Imbalanced Regional Taxation in the Era of the Digital Economy: Based on the Perspective of Vertical Allocation of Taxation Powers
Li Rui
,
Li Peixuan
The digital economy has such characteristics as virtuality, disintermediation, and brand-new value-creating models. As a result, it does fit the traditional tax governance system, leading ...
First published at: Feb 01, 2023
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ESI
doi:
10.16538/j.cnki.jsufe.2023.01.008
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 01
, pp. 108 - 123
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