Work

How does the development of digital finance affect small business tax compliance? Empirical evidence from China

Year: 2023

Type: article

Source: China Economic Review

DOI: 10.1016/j.chieco.2023.101971

Authors: Jie Ouyang, Shiyuan Liu, Haoran Li

Institutions: Zhongnan University of Economics and Law, Tsinghua University

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Decent work and economic growth, Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W4362634071

FWCI: 11.28

Cites: 58

Cited by: 65

Related to: 10