Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China

In this paper, based on the incomplete contract perspective, we select the implementation of the Electronic Commerce Law of the People’s Republic of China as a quasi-natural experiment to study the tax compliance incentive effects of platform firms. Our study finds that the Chinese experience hel...

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Bibliographic Details
Main Authors: Xuefeng Shao, Shi Chen
Format: Article
Language:English
Published: Editura ASE 2024-02-01
Series:Amfiteatru Economic
Subjects:
Online Access:https://www.amfiteatrueconomic.ro/temp/Article_3296.pdf
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