Cross-Border E-Commerce and Corporate Tax Compliance Empirical Evidence from the Comprehensive Pilot Zones for Cross-Border E-Commerce

LU Sheng-feng, MIAO Run-jie

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Social Sciences of Beijing ›› 2026, Vol. 0 ›› Issue (8) : 53-67,106. DOI: 10.13262/j.bjsshkxy.bjshkx.20260805

Cross-Border E-Commerce and Corporate Tax Compliance Empirical Evidence from the Comprehensive Pilot Zones for Cross-Border E-Commerce

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{{article.zuoZheEn_L}}. {{article.title_en}}. {{journal.qiKanMingCheng_EN}}. 2026, 0(8): 53-67,106 https://doi.org/10.13262/j.bjsshkxy.bjshkx.20260805

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