感知税务审计主动性、税收控制框架和税收筹划:一个实证分析

{"title":"感知税务审计主动性、税收控制框架和税收筹划:一个实证分析","authors":"Kay Blaufus, Jakob Reineke, Ilko Trenn","doi":"10.1007/s11573-022-01116-6","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":94069,"journal":{"name":"Journal of business economics","volume":"75 1","pages":"509-557"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis\",\"authors\":\"Kay Blaufus, Jakob Reineke, Ilko Trenn\",\"doi\":\"10.1007/s11573-022-01116-6\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":94069,\"journal\":{\"name\":\"Journal of business economics\",\"volume\":\"75 1\",\"pages\":\"509-557\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of business economics\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1007/s11573-022-01116-6\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of business economics","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1007/s11573-022-01116-6","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}