發(fā)布時(shí)間：2018-11-22 13:35

【摘要】：本文對(duì)會(huì)計(jì)與財(cái)務(wù)領(lǐng)域的稅收實(shí)證文章進(jìn)行了回顧,建立了相關(guān)領(lǐng)域稅收實(shí)證的研究框架,從企業(yè)決策、資產(chǎn)價(jià)格、會(huì)稅差異以及稅收中的政府角色等角度對(duì)相關(guān)國(guó)內(nèi)外稅收實(shí)證文獻(xiàn)進(jìn)行分析,并對(duì)增值稅未來(lái)實(shí)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(guó)家會(huì)計(jì)學(xué)院教研部;
【分類號(hào)】：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(hào)：2349523