“税不够费来凑”：税收竞争如何影响非税收入征管——对“税费替代”现象的再解释
郭 健, 马伟晴, 李 婷
How Tax Competition Affects the Non-Tax Collection: Further Explanation of the Substitution of Non-Tax for Tax
Guo Jian, Ma Weiqing, Li Ting
南方经济
.
2024, (10): 53
-73
.
DOI: 10.19592/j.cnki.scje.420032
