Jie, C., Ismail, Z. and Yahaya, R. (2026) “Environmental tax reform and green transformation of SMEs in a resource-based city: Policy constraints and breakthrough pathways from Anyang, China”, International Journal of Accounting, Finance and Business, 11(67). Available at: https://academicinspired.com/ijafb/article/view/4399 (Accessed: 8 August 2026).