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

  • Published:2023-08 Issue: Volume:80 Page:101971
  • ISSN:1043-951X
  • Container-title:China Economic Review
  • language:en
  • Short-container-title:China Economic Review

Author:

Ouyang Jie,Liu Shiyuan,Li Haoran

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference64 articles.

1. Small business tax compliance under third-party reporting;Adhikari;Journal of Public Economics,2021

2. Industrial policy and competition;Aghion;American Economic Journal: Macroeconomics,2015

3. Taxing goods and services in a digital era;Agrawal;National Tax Journal,2021

4. Information technology and fiscal capacity in a developing country: Evidence from Ethiopia;Ali;ICTD Working Paper,2015

5. Clearing the bar: Improving tax compliance for small firms through target setting;Al-Karablieh;Journal of International Economics,2021

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