Determinants of tax morale of C2C ecommerce operators in digital economy: Evidence from China / Mengying Nie

This research investigates the tax morale of C2C(Customer-to-Customer) e-commerce operators in China. Due to the rapid development of the C2C e-commerce economy, the current Chinese tax supervision cannot be matched in time, resulting in a large amount of tax loss in the process of C2C e-commerce...

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