The role of local governments in tax enforcement and tax avoidance by local state-owned enterprises: evidence from China

Journal of Contemporary Accounting & Economics 2026

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Authors: Yang Pan, Xihao Wu

DOI: 10.1016/j.jcae.2026.100541

Cited by: 4

References: 57

Fields of Study & Subjects

Corporate Taxation and Avoidance Taxation and Compliance Studies Auditing Earnings Management Governance

References 57