Unified tax incentive policies, tax burden fairness, and corporate investment efficiency

The implementation of unified tax incentive policies across China is a core issue for effectively advancing the creation of a unified national market and is related to how to effectively promote high-quality development of enterprises. Exploiting the issuance of the Notice on Cleaning up and Regulat...

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Bibliographic Details
Main Authors: Xiaoyang Zhao, Guangyuan Ma, Feng Guan
Format: Article
Language:English
Published: Taylor & Francis Group 2025-06-01
Series:China Journal of Accounting Studies
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/21697213.2025.2520212
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