Institutional Logic and Normative Reconstruction of Restricting Indefinite Tax Arrears Recovery—An Analysis of Paragraph 3 of Article 52 of China's Tax Collection and Administration Law
Tian Kaiyou, Ji Hao
Journal of Jishou University(Social Sciences Edition) . 2026, (4): 83 -91 .  DOI: 10.13438/j.cnki.jdxb.2026.04.009

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