Government social media and corporate tax avoidance
With the advent of the new media era, government social media have become an important paradigm for social governance. We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ operation of government social media, the lower the degree of local enterprises’ tax...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Elsevier
2023-06-01
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Series: | China Journal of Accounting Research |
Subjects: | |
Online Access: | http://www.sciencedirect.com/science/article/pii/S175530912300014X |