Study On Influencing Factors And Improving Countermeasures Of Tax Audit Efficiency

With the continuous advancement of the modernization process of national governance system and governance capacity,national governance has put forward higher requirements for administrative units.The duty of tax inspection is to fight against theft,evasion,tax fraud,to recover the loss of tax money for the country.In the face of the new situation of increasingly sophisticated criminal means and greater challenges in economic situation,this paper studies the influencing factors of tax inspection efficiency,and puts forward countermeasures to improve the efficiency of tax inspection.Based on configuration theory,TOE theory and other theoretical bases,this paper selects 36 provincial tax bureaus as case study objects,obtains actual data of relevant variables from various official websites,and adopts fuzzy set qualitative comparison analysis method,literature research method and other methods to study and analyze influencing factors and improvement countermeasures of tax inspection efficiency.Based on TOE theoretical model and combined with the practical situation of tax inspection,the conditional variable index system is constructed through three dimensions of organization-technology-environment.The organizational dimension includes the level of system construction and case investigation efficiency,and the technical dimension includes inspection team level and informatization level.The environmental dimension includes two aspects: The intensity of tax inspection and the situation of synergy,and the result variable is the efficiency of tax inspection.fs QCA method is used for analysis according to a certain technical route.The specific steps are selection and measurement of result variables → selection and measurement of condition variables → variable assignment and calibration → construction and screening of truth table → necessity detection of a single condition → condition configuration analysis.This paper selects the core influencing factors to make a configuration analysis of the factors that affect the efficiency of tax audit and draw the research conclusions.Through data analysis,it can be seen that no single influencing factor can be used as a necessary condition to affect the efficiency of tax inspection.There are multiple path choices to improve the efficiency of tax inspection,and each factor has different degrees of effect on the efficiency of tax inspection.All factors influence and interact with each other and combine into multiple concurrent causes and paths that lead to the occurrence of results.Through summary,there are six types of condition configurations affecting the efficiency of tax inspection,respectively as a "balanced" and "collaborative Lian Dong Xing" force "synergy-type" force "-team-type information" "system-efficiency" type "system-strength-team".Based on the analysis results,this paper puts forward suggestions to improve the efficiency of tax inspection,that is,integrate various factors from the organization-technology-environment level,focus on strengthening the linkage of departments,the intensity of investigation and system construction,and pay attention to the investigation efficiency,cadre team and information construction,so as to effectively improve the efficiency of tax inspection.