数字经济背景下税收税源背离的事实验证、成因分析与制度优化
李泰奇, 徐博, 姚东旻
Descriptive Evidence, Institutional Origins, and Policy Responses to Tax-source Misalignment in the Digital Economy
LI Taiqi, XU Bo, YAO Dongmin
中央财经大学学报 . 2026, (2): 22 -35 .