税收征管数字化能提升企业的风险承担水平吗？——基于“金税三期”的准自然实验
王建新, 钞康健, 万寿琼
Can Digitization of Tax Collection and Administration Improve Enterprise Risk-taking?—A Quasi-natural Experiment Based on "Golden Tax Phase III"
WANG Jianxin, CHAO Kangjian, WAN Shouqiong
吉首大学学报（社会科学版）
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2024, (1): 93
-104
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DOI: 10.13438/j.cnki.jdxb.2024.01.009
