THE SEQUENCE OF DECENTRALIZATION AND THE ACTUAL TAX BURDEN OF ENTERPRISES
1School of International Economics and Management,Beijing Technology and Business University;
2School of Finance and Taxation,Zhongnan University of Economics and Law
ZHAN Xinyu, JIN Qu. THE SEQUENCE OF DECENTRALIZATION AND THE ACTUAL TAX BURDEN OF ENTERPRISES[J]. Economic Theory and Business Management, 2023, 43(8): 18-31.