Study On The Application Of Big Data To Improve Tax Compliance In J City

Since 2020,the combination of the epidemic,foreign trade,real estate and other uncertainties has greatly affected the stability of local economic development,and the situation of fiscal revenue is also grim.Fiscal revenue will have a great impact on economic operation,social equity and resource allocation.Tax revenue is the main source of fiscal revenue,and plays a fundamental,guaranteeing and supporting role in national governance.Realizing the full collection of tax receivables is an important basis to ensure the healthy operation of national finance.However,With the deepening of the reform of "streamlining management and serving",the market access threshold is gradually lowered,and the business environment is constantly optimized,while some illegal enterprises or citizens take the opportunity to disturb the economic order by falsely writing invoices,evading taxes,falsely reporting individual income taxes,etc.,which seriously infringes on the basis of tax collection.Cases of tax authorities being investigated and investigated for tax non-compliance are endless.In this context,it is all the more important to crack down on tax evasion and improve tax compliance across society.As society enters the era of big data,new generation information technologies such as big data,cloud computing and artificial intelligence are playing an increasingly important role in the modernization of national governance capacity and governance system.The improvement of tax compliance is essentially a process of government governance.Before the development of informatization,the improvement of tax compliance relies more on the popularization of tax law,the cultivation of tax awareness,and the tax authorities’ crackdown on illegal behaviors.However,the tax authorities rely more on manual means such as audit,which is inefficient and inaccurate.The development of big data makes it possible for tax authorities to implement all-round monitoring of taxpayers’ production and operation activities through the use of new technological means.All behaviors of enterprises are recorded in the form of data,and the data owners not only belong to enterprises themselves,but also may be data government agencies,the Internet,etc.This has a fundamental promotion for the quantitative evaluation of tax compliance and increasing the probability of tax evasion inspection through upgrading means to improve tax compliance.Tax authorities are in a critical period of transition from experience management to big data management,and big data has become the most core and key element in the improvement of tax compliance.How to use big data to identify the non-compliance risk of tax law,promote the tax compliance degree,and thus promote the modernization of tax governance has become a subject that must be faced in the current economic and social management.This paper takes the practice of using big data to improve tax compliance in J City as the research object,expounds the necessity and feasibility of improving tax compliance in J City under the background of big data,constructs evaluation indicators through interviews and surveys and questionnaires,quantifies tax compliance and big data application in J City,and creatively uses scores to measure tax compliance and big data application.It is concluded that the application of big data is positively correlated with the improvement of tax compliance.On this basis,based on relevant theories of behavioral finance and tax compliance,big data application coefficient was added to build a data model of big data to improve tax compliance,which theoretically further verified the key role of big data in improving tax compliance.At the same time,the paper deeply analyzes the problems and causes of J City’s use of big data to improve tax compliance,and finds that J City has problems such as imperfect big data management mechanism,insufficient data analysis level,pending expansion of application scope and imperfect construction of tax payment credit evaluation system.The causes are low level of informatization construction,lack of talents,lack of big data concept,insufficient use of tax credit rating disclosure results,etc.Combined with investigation and research,four approaches are explored to strengthen informatization construction,strengthen talent training,establish "data-driven thinking",and promote tax credit.Through systematic exposition in this paper,the important experience of J City in improving tax compliance under the background of big data is comprehensively demonstrated in theory and practice,which has important reference significance for the application of big data to improve social tax compliance across the country,and is also an important exploration of big data in improving government governance capacity and promoting the modernization of government governance system.