Research On The Impact Of Tax Business Environment On Corporate Tax Compliance

Since the reform of "decentralization,management and service" in the tax field in 2017,the tax department has continued to promote the reform of the tax business environment with taxpayers as the center,aiming to stimulate the vitality of enterprises and improve their tax compliance.The report of the 20 th National Congress of the Communist Party of China clearly stated that "create a market-oriented,rule-of-law,and internationalized first-class business environment." "It can be seen that China attaches great importance to the tax business environment.However,despite the continuous improvement of the tax business environment,the phenomenon of corporate non-compliance has been repeatedly prohibited,hindering the good implementation of fiscal and taxation policies.Has the reform of China’s tax business environment optimization been implemented and truly affected corporate tax compliance? Based on this,this paper constructs the tax business environment index to explore whether the optimization of the tax business environment really improves corporate tax compliance.And in what ways does it affect corporate tax compliance?Through the review of the existing literature,this paper first analyzes the mechanism of the impact of tax business environment on corporate tax compliance from the theoretical analysis level,and uses transaction cost theory,tax ethics theory and slope model theory to build an impact model of tax business environment on enterprise tax compliance.In the empirical test part,based on the panel data of A-share listed companies in Shanghai and Shenzhen in China from 2010 to 2020,this paper builds a two-way fixed-effect model of the relationship between tax business environment and corporate tax compliance,and expands the heterogeneity analysis and robustness test.The research results indicate that:(1)Optimizing the tax business environment can indeed reduce corporate tax avoidance and promote corporate tax compliance.(2)The tax business environment promotes corporate tax compliance by improving the level of tax law enforcement through the construction of the rule of law.(3)The optimization of tax business environment reduces tax compliance costs through tax "streamlining management and serving" reform,improves corporate tax satisfaction,and promotes corporate tax compliance.(4)Compared to state-owned enterprises,optimizing the tax business environment has a significant inhibitory effect on the tax avoidance of non-state-owned enterprises,indicating that optimizing the tax business environment is more conducive to improving tax compliance of non-state-owned enterprises.(5)The tax business environment has different effects on improving tax compliance for enterprises in different regions.The optimization of the tax business environment in the eastern region is more significant in improving tax avoidance for enterprises,followed by the western region,with no significant policy effect in the central region.In response to the problems in the tax business environment and corporate tax compliance,the following suggestions are proposed:Firstly,by improving tax legislation and regulating tax law enforcement,we aim to promote the legalization of China’s tax business environment;The second is to optimize China’s tax system structure,reduce the tax burden on enterprises,and reduce tax compliance costs;The third is to improve the efficiency of tax collection and management through the construction of smart taxation,improve China’s tax service system,enhance tax collection and management satisfaction,and promote cooperative tax compliance;The fourth is to establish a scientifically comparable tax business environment evaluation system to promote reform and promote the construction of a tax business environment that satisfies taxpayers and complies with corporate tax compliance.