脱离税务会计是否会鼓励税务不合规?来自转型经济体的档案证据

Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy

Journal of Accounting & Economics · 2010
被引 145
人大 AFT50UTD24ABS 4*
税务会计税收合规转型经济公共经济学