An Empirical Analysis Of Tax Assessment And Corporate Tax Compliance

It is the sacred duty of the tax authorities all over the world to organize the tax revenue according to laws and prevent the loss of taxation.It is also a worldwide problem to prevent the loss of taxation.Related studies show that in the past period of time,even in Western developed countries where people with strong legal consciousness,the tax turnover rate is as high as 10%to 15%,while the turnover rate of developing countries is as high as 30%to 40%.In order to improve the tax compliance of enterprises and curb the loss of tax revenue effectively,all countries are actively trying to adopt different response measures.China has formulated the "Tax Assessment Management Measures(Trial)" in 2005 and it has been a hotspot in economics for tax assessment and tax compliance since the implementation of tax assessment policies has been carried out nationwide.However,due to the data of tax assessment has not been made public,scholars in the study of tax compliance on tax assessment as the impact factor,almost emphasis on qualitative or indirect analysis,often focus on tax assessment influence on tax collection or tax audit,which indirectly affect the enterprise tax compliance degree.This paper,based on the existing scholars of the study,this paper uses the first data from internal tax authorities to analyze of tax assessment on corporate tax compliance quantitatively.In this paper,using enterprises' s 2013 to 2015 financial statements data and declare and pay enterprise income data which under the jurisdiction of Local Taxation Authority in the Dalian city.The use of Propensity Score Matching method,according to whether the enterprise in 2014 to assess the enterprise will be grouped,which was assessed business as a treated group,not being evaluated as a control group,and then compare the changes in tax compliance before and after the implementation of tax assessment.The results show that the tax assessment can significantly improve the tax compliance of enterprises.In addition,in order to further analyze the impact of tax assessment measures on the tax compliance of enterprises in different regions and different economic types,this paper divides the enterprises into "urban group" and "suburban group" according to the different regions,according to whether the state-owned enterprises are classified into "State-owned group" and"non-state group",respectively,different groups of enterprises on tax assessment measures of different levels of response.The results show that the tax assessment can significantly improve the tax compliance of the "suburban group" and the "non-state-owned group" enterprises,but the effect on the tax compliance degree of the "urban group" and "state-owned group" enterprises is limited.This paper also puts forward some reasonable policy suggestions on how to improve the tax assessment policy,make better use of tax assessment effect,and improve the tax compliance of enterprises in combination with the results of empirical research.