Research On The Spatial Spillover Effect And Influencing Factors Of Optimizing Tax Business Environment

Under the background of economic globalization,the tax business environment will influence the capital flow at home and abroad through the tax system and tax management.In recent years,international economic growth is weak and international trade frictions occur frequently.In order to attract floating capital to gain more competitive advantages,countries are competing to optimize the tax business environment.Because optimizing the tax business environment through tax reduction will increase the pressure of a country's financial imbalance,more and more countries are taking the way of improving tax management efficiency to optimize the tax business environment.In this context,this paper uses the total tax rate and social security contribution rate,tax payment time and tax payment number in the doing business report issued by the world bank,and uses the spatial Durbin model to explore whether the behavior of countries to optimize the tax business environment has mutual influence,and the interaction mechanism and influencing factors.On the one hand,from the two aspects of tax system and tax management,it explores the mutual influence of optimizing the tax business environment behavior of various countries at the same time to make up for the gap in the field of tax business environment research;on the other hand,it provides some explanations for the motivation of optimizing the tax business environment of China in recent years,and puts forward reasonable policy suggestions for optimizing the tax business environment and improving the international competitiveness in the future.This paper is based on the research idea of "problem posing-theoretical analysis-current situation analysis-Empirical Analysis-policy recommendations",and divides the research content into six parts.Chapter 1 is the introduction part,which mainly introduces the background of the topic selection and the significance of the research,introduces the research content and research methods of the whole article,and compares the existing research to explain the innovation and shortcomings of the paper.Chapter 2 is the literature review part,which combs and summarizes the relevant literature of tax business environment and spatial spillover effect,and lays the research foundation for this paper.Chapter 3 is the theoretical analysis part.Firstly,it introduces the concept of tax business environment and its evaluation index.Secondly,it defines the concept of spatial spillover effect and analyzes its existence fonn.Finally,it discusses the existence form,function mechanism and influence factors of optimizing tax business environment.Chapter 4 is the current situation analysis part,which analyzes the preliminary measures and current situation of the optimization of the international tax business environment from 2008 to 2017,providing the factual basis for the theoretical analysis and empirical analysis.Chapter 5 is the empirical analysis part.According to the general research ideas of spatial econometric model,firstly,spatial autocorrelation test is carried out,secondly,the most appropriate spatial econometric model is determined based on the general model selection principle,finally,the existence of spatial spillover effect of optimizing tax business environment is tested by spatial Durbin model,and Measuring the direct effect and spatial spillover effect of influencing factors on optimizing tax business environment,and the tax business environment indicators are further divided into tax system indicators and tax management indicators,in order to test the spatial spillover effect mechanism of optimizing tax business environment.Chapter 6 is the analysis and policy recommendations of optimizing the tax business environment in China.Firstly,it introduces the current situation of the tax business environment in China.Secondly,it specifically introduces the domestic and foreign causes of optimizing the tax business environment in China.Finally,combined with the empirical analysis results,it puts forward reasonable policy recommendations for optimizing the tax business environment in China and responding to the changes of the international tax business environment in the future.In this paper,the Spatial Durbin model is used,and three forms of geographical distance weight matrix,nested economic distance weight matrix and nested investment distance weight matrix are selected for empirical analysis on the basis of fully considering the spatial correlation.The main conclusion is that under the three kinds of spatial weight matrix,the behavior of optimizing the tax business environment of each country has positive interaction,and the degree of interaction between countries with similar investment status is greater than that between countries with similar economic development level.Through mechanism test,it is found that the mutual influence of international optimization of tax business environment mainly comes from the competition and demonstration effect of tax management level,which shows that at present,countries focus on improving the efficiency of national tax management in optimizing tax business environment.Through the analysis of the influencing factors,the results show that:the economic aggregate,infrastructure construction and the level of legalization play an important role in optimizing the tax business environment of a country,among which,the improvement of the economic aggregate and the level of legalization is conducive to the improvement of the tax system in a country,the improvement of the level of infrastructure construction significantly improves the efficiency of tax management in our country.The influencing factor of significant spatial spillover effect on optimizing tax business environment is the level of infrastructure construction,which shows that the technology spillover effect generated by the improvement of the level of infrastructure construction in other countries can effectively promote the optimization of the tax business environment in our country,especially significantly improve the efficiency of tax management in our country.The innovation of this paper is mainly reflected in the perspective and research methods:first,the perspective is relatively new.The research object of this paper is the tax business environment,including the tax system and tax management.Currently,there are few empirical studies on the tax business environment.Therefore,it is innovative to analyze the spatial spillover effect and influencing factors of optimizing tax business environment.Second,the selection of spatial weight matrix is comprehensive.At present,the weight matrix reflecting spatial correlation mainly includes adjacent matrix,geographic distance weight matrix and economic weight matrix.Considering the spatial correlation of tax business environment in different countries in the world and the asymmetry of interaction between big and small countries,this paper constructs geographic distance weight matrix,nested economic distance weight matrix and nested investment distance weight matrix for empirical research.