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Digitalization of tax administration and corporate performance: Evidence from China · Study

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ArticleDigitalization of tax administration and corporate performance: Evidence from China

Yuhan He2023

Article2023

Digitalization of tax administration and corporate performance: Evidence from China

Yuhan He · Yi Yang

52 citations·0/0 files stored·International Review of Financial Analysis

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Compliance Studies

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References

1984Corporate financing and investment decisions when firms have information that investors do not have 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1968An Empirical Evaluation of Accounting Income Numbers 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index 1988Financing Constraints and Corporate Investment 2004Private Benefits of Control: An International Comparison 2005Corporate tax avoidance and high-powered incentives 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis

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2024Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China

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Year2023

Typearticle

Published2023-08-06

VenueInternational Review of Financial Analysis

ISSN-L1057-5219

Languageen

Citations52

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.irfa.2023.102859

openalex_workW4385614952

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