| In recent years,in the era and social background of accelerating modernization of national governance system and governance capacity,profound changes in major social contradictions,accelerating arrival of the fourth industrial Revolution and rapid development of digital economy,tax governance is facing new challenges and opportunities.In order to improve the modernization level of tax governance,it is urgent to build a "intelligent governance" model of tax governance with the help of a new generation of information technology.At present,as a new technology tool to enhance tax governance,the value of blockchain technology has gradually emerged.It is time to study how to use blockchain technology to improve the modernization of China’s tax governance,and it is worth exploring how to further build a blockchain tax governance system and make blockchain technology serve the modernization of tax governance more effectively.At present,the academic circles at home and abroad have carried out preliminary research on the application of blockchain technology in tax governance,but the research structure is fragmented and lacks the overall technical framework for realizing the modernization of tax governance by using blockchain.The research contents mostly focus on the technical method itself and the expansion of application fields,and lack of scientific and feasible specific application solutions.The research methods are generally single and lacks interdisciplinary research.The research perspective only takes the traditional completely rational economic man hypothesis as the theoretical analysis basis,ignoring the influence of people’s psychological factors,social attributes and other factors on tax decision-making in reality.Based on the above considerations,this paper takes the application of blockchain technology to improve China’s tax governance modernization from the perspective of behavioral public finance as the resear-ch object,follows the research idea of "theoretical analysis-practical analysis-countermeasures research",and successively adopts the research methods of literature analysis,behavioral public finance analysis,game analysis,example analysis,investigation and interview,comparative analysis,etc.to carry out specific research.The innovations of this paper are as follows:innovatively adopting behavioral public finance perspectives that take into account the psychological and cognitive biases of taxpayers and government decision-making;Use behavioral public finance analysis method to build the interaction model between tax collectors and payers under the blockchain,and find six factors affecting tax Governance:tax penalty,tax legal integrity,psychological cost,tax audit cost,trust,the overall quality of tax talents and organizations;Based on the value-added tax system,the Bertrand game model is built by game analysis method to study the economic impact of the application of blockchain technology on China’s tax governance;Based on the sales data of Volkswagen in Handan City,the economic impact of the application of blockchain technology on China’s tax governance is analyzed quantitatively using the example analysis method;Based on the five major tax governance systems(tax legal system,tax collection and administration system,tax service system,international taxation system,tax personnel and organization system)and the six factors affecting Tax Governance under blockchain technology,this paper analyzes and puts forward the application status,problems,prospects,challenges,and Countermeasures of blockchain technology in tax governance from the perspective of behavioral public finance.With this research idea,this paper studies how to design a complete set of tax governance system based on blockchain technology,and uses blockchain technology to promote the modernization of China’s tax governance.It is forward-looking in the design concept and research direction,w hich is in line with the development trend of future tax governance,and innovates the research ideas and research contents of traditional tax governance.Specifically,the article focuses on the following six aspects.First,it defines the basic connotation of blockchain technology and tax governance modernization,and elaborates the relevant theoretical fulcrums for applying blockchain technology to enhance China’s tax governance modernization in the context of digital economy,including transaction cost theory,tax efficiency theory,information asymmetry theory and tax governance and tax compliance theory in behavioral public finance.Second,it analyzes the logical relationship between blockchain technology and tax governance from the perspective of behavioral public finance.Firstly,from the perspective of behavioral public finance,it analyzes the changes in the behavior of both parties after the application of blockchain technology in the context of digital economy.Based on the prospect theory under the condition of limited rationality,the interactive behavior model of both parties of tax collectors and payers under the condition of blockchain technology is established.The analysis shows that the application of blockchain technology can improve the collection and management conditions,tax service and tax legalization level by increasing the trust,taxpayer perceived inspection rate,degree of loss aversion,psychological cost and punishment,so as to improve the modernization level of tax governance,and provide a basis for the subsequent proposal of applying blockchain Technology to improve the modernization of tax governance.Third,it introduces the current application of blockchain technology in China’s tax governance from the aspects of invoice management,tax information construction and the improvement of tax business environment;then,by establishing the Bertrand game model and making model analysis and example analysis,the economic impact of the application of blockchain technology on tax governance is studied;after that,according to the model research conclusion,the problems existing in the application of blockchain technology in tax governance are analyzed from the perspective of behavioral public finance,such as the lack of relevant laws of blockchain application,the business process of tax service still needs to be improved,and the cross-border tax data exchange and sharing mechanism has not been established,ect.Fourth,it first points out the challenges that blockchain technology may face in the application of tax governance,such as tax supervision and privacy protection,cross-chain technology and regional interests,smart contract and tamper proof,and then analyzes the application prospect of blockchain technology in the construction of tax rule of law,tax collection and management,tax service,international tax,tax-related information management,tax talents and organization management.Fifth,we first summarize foreign experiences of applying blockchain technology to enhance the modernization of tax governance from the aspects of strengthening the construction of the rule of law and building a tax system according to law;strengthening information construction and carrying out multi-collaborative governance;improving tax service system and promoting the socialization of tax governance;On this basis,from developing and improving the tax legal system combined with the development of blockchain technology,using blockchain technology to improve the tax collection and management system,tax service system,strengthening international blockchain technology cooperation,improving the international taxation system,establishing an efficient and professional tax organization system by using blockchain technology,etc,this paper puts forward the proposal of applying blockchain technology to improve the modernization of China’s tax governance from the perspective of behavioral public finance.Sixth,summarize the views of the full text and look forward to the future research prospects. |
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