Research On The Tax Compliance Of Environmental Tax

Since the beginning of the country's taxation,taxpayers have tried to adopt various effective methods to evade taxation.As scholars believe,"the life of a person is the process of continually trying to escape from death and evade taxation." The tax compliance of taxpayers is directly related to the harmony of tax collection relations in this country.However,in countries all over the world,taxpayer tax non-compliance has always existed,and governments all attach great importance to their own tax compliance issues.Studying the taxpayer's tax compliance behavior and improving tax compliance,and exploring the causes and harms of China's tax non-compliance are of great significance to perfecting China's taxation management theory system.In recent years,China's tax evasion,tax evasion,tax evasion,and tax evasion have been repeatedly prohibited.Although the state has strengthened tax collection and management and improved tax services,taxpayers' tax compliance is still not high.The phenomenon of low tax compliance has caused the serious loss of taxation in China,which has seriously affected the taxation of society.The environmental tax revenue of sewage companies accounts for a large proportion of the total investment in environmental protection in China.Effectively reducing the amount of environmental tax revenues lost by enterprises will greatly increase the fiscal revenue of China's governance environment.The tax non-compliance behavior is of great significance in reducing the risk of tax evasion by polluting enterprises.This paper studies the tax compliance of corporate environmental taxes from the perspective of pollutant discharge units,and analyzes the possible reasons for the loopholes and tax non-compliance of environmental taxes collected by sewage companies,and proposes to improve the compliance of environmental tax compliance in China.This paper first expounds the research background and significance of the thesis.Through the research on the relevant literature of tax compliance at home and abroad,it summarizes the research results of tax compliance in domestic and foreign scholars at this stage.Then the paper introduces the related concepts and theoretical basis of tax compliance,and introduces the game theory model,which is also an importantmodel for analyzing the factors affecting environmental tax compliance in subsequent chapters.Then the article analyzes the current status of tax compliance in China's environmental protection tax.Firstly,it starts from the development of industrial enterprises,and then introduces some non-compliance behaviors that may exist in industrial enterprises' environmental taxes.Finally,it analyzes its compliance from the perspective of enforcement.Study factors that affect environmental tax compliance.Then through the theoretical analysis of the tax compliance problem of the sewage companies,the game equilibrium model is used to analyze the game between the pollutant discharge units and the game between the pollutant discharge unit and the tax authorities.The final analysis results in the sewage tax evasion of environmental protection tax and Whether it is related to the intensity of tax inspections and tax evasion,provide advice on how to improve the tax compliance of sewage companies.Then it analyzes the reasons behind the non-compliance of the sewage companies,including the environmental tax burden,information asymmetry,tax authorities and environmental protection departments.Finally,this paper combines the theoretical analysis and the reasons for the non-compliance of the environmental protection tax of the pollutant discharge unit from the perspective of the sewage disposal company.The tax authorities' perspective and the Environmental Protection Agency have made recommendations on how to improve the environmental tax compliance of sewage companies in China.