Data elements and corporate tax avoidance in China: From the perspective of internal and external information effects
Against the backdrop of the digital economy, firms’ use of data elements has expanded rapidly and may carry important implications for corporate tax behavior. Using panel data on Chinese A-share listed companies from 2009 to 2023, this paper constructs a firm-level index of data-element application...
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| 主要な著者: | , , , |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
Elsevier
2026-06-01
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| シリーズ: | International Review of Economics & Finance |
| 主題: | |
| オンライン･アクセス: | http://www.sciencedirect.com/science/article/pii/S1059056026003722 |
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