A Study Of Environmental Protection Tax Administration And Collection Based On Tax Compliance

In recent years,China has paid more attention to ecological environmental protection and the development of a green recycling economy,and on January 1,2018,China formally introduced environmental protection tax through tax reform,which is the first green tax with the goal of environmental protection,aiming to strengthen the responsibility of enterprises to treat pollution and reduce emissions with tax rigidity,further optimize the industrial structure and build a modern economic system.The transfer of the environmental protection tax from the sewage charge,however,has led to some new issues in the practice of levy administration at the local level.The study of environmental protection tax compliance behavior contributes to increasing the effectiveness of grassroots collection and management,and it provides a new viewpoint for optimizing the collection and management model and harmonizing the connection between collectors and payers.This paper examines the collection and administration of environmental protection taxes in County J from 2018 to 2022,obtaining declaration and collection data for statistical analysis to assess the current state of grassroots collection and administration.There are currently collection and management issues at the grassroots level,such as difficulty verifying the tax basis filled out by taxpayers,poor quality of basic information on tax sources,a lack of synergy between emission management and environmental protection tax,and a lack of environmental expertise among financial personnel.The factors influencing environmental protection tax compliance behavior were investigated using tax compliance theories,and it was concluded that(1)environmental protection tax is based on a large number of documents from ecological and environmental departments,and the design of the tax system is complicated;(2)tax compliance costs are high,with additional monetary expenses,time costs,and psychological costs;(3)Inadequate information exchange among grassroots departments has resulted in a lack of collaboration in levy management,resulting in information asymmetry between collectors and payers;and(4)there is a lack of motivation for learning at the grassroots level,and joint law enforcement has not been carried out,with insufficient audit and inspection efforts.This paper suggests strategies to improve tax compliance in light of the collection and administration model of environmental protection tax,which is crucial to further promote the modernization of tax collection and administration and to play the economic regulation role of taxation.