中国科学院数学与系统科学研究院期刊网
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
Systems Engineering - Theory & Practice . 2025, (5): 1446 -1461 .  DOI: 10.12011/SETP2023-1599