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Authors
Huang, Xiaozhi
Luo, Yongshi
Cao, Xin
Zhang, Heng
Liu, Wumei
Yang, Chen
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Funding
Funding for this research was provided by:
National Natural Science Foundation of China (72062001)
National Natural Science Foundation of China (71872055)
Guangxi First-class Discipline Applied Economics Construction Project Fund (Guangxi First-class Discipline Applied Economics Construction Project Fund)
Research project of Land and Sea Economic Integration Collaborative Innovation Center (Research project of Land and Sea Economic Integration Collaborative Innovation Center)
Guangxi Natural Science Foundation (2024GXNSFAA010005)
the Ministry of education of Humanities and Social Science project (23YJC630206)
Guangxi Big Data Analysis of Taxation Research Center of Engineering Construction Project Fund (Guangxi Big Data Analysis of Taxation Research Center of Engineering Construction Project Fund)
Project for Enhancing Young and Middle-aged Teacher's Research Basis Ability in Colleges of Guangxi (2025KY2157)
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Article History
Received: 12 January 2024
Accepted: 5 December 2025
First Online: 24 February 2026
Declarations
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: All procedures performed in studies involving human participants were in accordance with the ethical standards of the institutional research committee.
: Participants gave informed consent prior to participating in the study.
: The authors have no conflicts of interest to declare that are relevant to the content of this article.
