# Tax neutrality and digital transformation of private enterprises: From the perspective of human capital structure adjustment

> Research article (International Review of Financial Analysis, 2025) · cited 20× · AI/ML

**Wikidata**: [openalex:W4409011564](https://www.wikidata.org/wiki/openalex:W4409011564)  
**Source**: https://4ort.xyz/entity/tax-neutrality-and-digital-transformation-of-private-enterprises-from-the-perspective-of-human-capital-structure-adjustm