政府数字化转型与企业税收规避——基于"大数据局"设立的准自然实验
金友良, 孙天虹, 曾辉祥, 程序
Government digital transformation and corporate tax avoidance—Quasi-natural experiments based on the establishment of the "Big Data Bureau"
Youliang JIN, Tianhong SUN, Huixiang ZENG, Xu CHENG
系统工程理论与实践
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2025, (5): 1446
-1461
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DOI: 10.12011/SETP2023-1599