财政透明度对企业税收遵从的影响——来自新《预算法》实施的证据
肖鹏, 王亚琪
The Impact of Fiscal Transparency on Corporate Tax Compliance: Evidences from the Implementation of the New Budget Law
XIAO Peng, WANG Ya-qi
当代财经 . 2024, (6): 43 -56 .