Impact Of Tax Information Management On Tax Avoidance

With the development of China’s social economy,traditional tax collection and management methods have been unable to meet the requirement of modernization.Problems like the high cost of tax collection and the low efficiency of tax administration have gradually emerged,which is not conducive to the sound operation of the tax system.It is urgent to resolve these contradictions by promoting the construction of tax information.In order to make the construction of taxation informatization enter the stage of integration and improve the efficiency of taxation administration in China.In September 2008,China started the construction of the third phase of the Golden Tax Project.The system was launched as a pilot project in 2013 and completed nationwide in 2016.It marking the completion of the integration phase of tax information construction,and China’s tax informationization has begun to move towards a coordinated improvement phase.In order to better understand whether the construction of tax informationization has solved the problems of traditional compulsory tax collection and management methods,improved the efficiency of tax collection and management by tax authorities,and inhibited the tax avoidance of enterprises.This paper takes the launch of the third phase of the Golden Tax Project as a "quasi-natural experiment",selects the data of Chinese A-share listed companies from 2009 to 2019 as a samples,and uses a multi-point double difference method to study the impact of tax information construction on the degree of corporate tax avoidance.Furthermore,starting from collection and management institutions of corporate equity and life cycle,the samples are grouped and regressed to test the effect of tax information construction on tax avoidance behavior of enterprises of different nature.Through both theoretical and empirical analysis,this article finds that the construction of tax informationization can reduce the degree of tax avoidance of enterprises by alleviating the degree of information asymmetry between enterprises and tax authorities,improving the efficiency of collection and management,reducing the tax cost of enterprises.Under the analysis of heterogeneity,this article obtained through empirical analysis.For the enterprises that are collected and managed by the local taxation bureau,the tax information construction has more effect on the degree of tax avoidance than the enterprises that are collected and managed by the original Taxation bureau,which also proves that the construction of tax information can help to solve the problem that the efficiency of the local taxation bureau is lower than that of the State Taxation bureau.From the perspective of enterprise life cycle,it is found that the promotion of tax information construction has a stronger inhibitory effect on the tax avoidance motivation of enterprises in the start-up period and the decline period.Finally,three suggestions are put forward:improving the synergy between the system and the business,strengthening the training of professional talents and improving the network security management system.