會計與財務(wù)領(lǐng)域中有關(guān)稅收實證研究述評
發(fā)布時間：2018-11-22 13:35
【摘要】：本文對會計與財務(wù)領(lǐng)域的稅收實證文章進(jìn)行了回顧,建立了相關(guān)領(lǐng)域稅收實證的研究框架,從企業(yè)決策、資產(chǎn)價格、會稅差異以及稅收中的政府角色等角度對相關(guān)國內(nèi)外稅收實證文獻(xiàn)進(jìn)行分析,并對增值稅未來實證研究方向進(jìn)行探討。
[Abstract]:This paper reviews the tax empirical articles in the field of accounting and finance, and establishes the research framework of tax empirical research in related fields, from enterprise decision-making, asset prices, From the perspective of tax differences and the role of government in taxation, this paper analyzes the relevant domestic and foreign tax empirical literature, and probes into the direction of future empirical research on value-added tax.
【作者單位】： 上海國家會計學(xué)院教研部;
【分類號】：F812.42
[Abstract]:This paper reviews the tax empirical articles in the field of accounting and finance, and establishes the research framework of tax empirical research in related fields, from enterprise decision-making, asset prices, From the perspective of tax differences and the role of government in taxation, this paper analyzes the relevant domestic and foreign tax empirical literature, and probes into the direction of future empirical research on value-added tax.
【作者單位】： 上海國家會計學(xué)院教研部;
【分類號】：F812.42
【參考文獻(xiàn)】
相關(guān)期刊論文 前2條
1 陳釗;王e，
本文編號：2349523
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