Big data tax collection and management, enterprise financialization and enterprise innovation: Quasi-natural test evidence based on the "Golden Tax Phase III".
In the era of digital economy, big data tax collection and management has become an important governance tool for digital government. In this study, the quasi-natural test environment provided by the "Golden Tax Phase III" policy launched in 2013 and the method of propensity score matching...
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| Main Authors: | Deliang Zhou, Zexuan Zhang |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Public Library of Science (PLoS)
2024-01-01
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| Series: | PLoS ONE |
| Online Access: | https://doi.org/10.1371/journal.pone.0315222 |
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