会计与财务领域中有关税收实证研究述评
发布时间：2018-11-22 13:35
【摘要】：本文对会计与财务领域的税收实证文章进行了回顾,建立了相关领域税收实证的研究框架,从企业决策、资产价格、会税差异以及税收中的政府角色等角度对相关国内外税收实证文献进行分析,并对增值税未来实证研究方向进行探讨。
[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.
【作者单位】： 上海国家会计学院教研部;
【分类号】：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.
【作者单位】： 上海国家会计学院教研部;
【分类号】：F812.42
【参考文献】
相关期刊论文 前2条
1 陈钊;王e，
本文编号：2349523
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