Search results
1 – 2 of 2Pengze Li, Ran Zhang, Lei Liu, Lizhen Cui, Qingzhong Li and Guangpeng Zhou
Science of the Crowd is a new paradigm. The research on the relationship between provision and requirement arising from the behavior of the crowd under the interconnected…
Abstract
Purpose
Science of the Crowd is a new paradigm. The research on the relationship between provision and requirement arising from the behavior of the crowd under the interconnected environment is a promising topic. This paper aims at studying a new type of interconnected architecture.
Design/methodology/approach
This study is a pioneer work on the establishment of a new type of interconnected architecture – rim chain. The rim chain aims at supporting prompt matching between provision and requirements.
Findings
The analytical results suggest that requirements can be fulfilled in accordance with six degrees of separation. In other words, the matching between the requirements and provision takes place with six hops in the rim chain framework.
Originality/value
Knowledge graph is used to implement the rim chain.
Details
Keywords
Jian Xie, Jiaxin Wang and Tianyi Lei
From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.
Abstract
Purpose
From the perspective of local government tax administration, the impact of geographic dispersion on the corporate tax burden is investigated in this paper.
Design/methodology/approach
Using unbalanced panel data with a sample of listed companies from 2003 to 2020 in China, this paper focuses on the effect of geographic dispersion on corporate tax burden and the mechanisms.
Findings
It is found that corporate tax burden is positively related to geographic dispersion. It is also found that geographic dispersion affects the corporate tax burden by increasing the effort of local government tax administration. In addition, the relation between geographic dispersion and corporate tax burden is more pronounced for local SOEs prior to the implementation of Golden Tax Project III and in cases where local governments face stronger financial pressure to obtain revenue.
Originality/value
This study has important implications for the promotion of the coordinated development of the regional economy, as well as the legalization, modernization and informatization of tax administration.
Details