The antecedents and consequences of electronic invoice in China from a tax perspective / Qi Yu Lan

The purpose of this study is to examine the factors that affect the adoption of electronic invoice and in return the consequences of these factors on tax compliance process efficiency of companies in China. A questionnaire survey was distributed to 276 users who adopted electronic invoice and partia...

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Auteur principal: Qi , Yu Lan
Format: Thèse
Publié: 2021
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