The Influence Of Tax Collection And Administration Informatization On Corporate Tax Compliance

In recent years,the digital revolution has profoundly changed the government’s management mode,and the promotion of digital economy has also strengthened the informatization of tax collection and management.In the process of national governance modernization,the modernization of tax collection and management is an important part.The informatization of tax collection and management is also a necessary condition to promote the high-quality development of economy.At present,the golden Tax-III project has been fully launched nationwide,and the construction of the National golden Tax-IV project is also in the process of implementation.At this important time node,a comprehensive summary of the practical results of the golden Tax-III project can provide effective reference for our follow-up construction.Tax collection and management informatization can effectively improve the ability of tax collection and management,which essentially reflects the relationship between the government and the market.As the most important micro subject,enterprises’ tax compliance behavior can well reflect the actual effect of national policies.Therefore,this thesis analyzes the golden Tax-III and enterprise tax compliance in the same framework,studies the impact of tax collection and management informatization on enterprise tax compliance,and provides corresponding reference for the optimization of tax collection and management system of tax authorities,the operation and development of enterprises and the overall construction of national tax system.The main content of this thesis is divided into the following parts: the first part is the introduction.Based on the background of the new era of digital economy and combined with the existing research,this thesis explores the impact of tax collection and management informatization on enterprise tax compliance,establishes the main ideas and methods of this thesis,and analyzes the innovation of this thesis.The second part is the theoretical analysis,which mainly defines the basic concepts,and explores the impact mechanism of tax collection and management informatization on enterprise tax compliance based on the four theories.The third part is the current situation analysis.Through the analysis of the development process of tax collection and management informatization,the third phase of golden Tax-III project and the current situation of enterprise tax compliance,taking the informatization of tax collection and management as a breakthrough,this thesis summarizes the current tax environment and enterprise behavior in China.The fourth part is the empirical analysis.Using the quasi natural experimental nature of the pilot in batches of the golden Tax-III project,a double difference model is constructed to verify the proposed hypothesis.At the same time,the robustness analysis is carried out,and the research conclusions are verified by means of parallel trend test,placebo test,changing the explained variables and excluding the interference policies in the same period.Finally,the heterogeneity analysis of sub collection and management institutions and sub enterprises is carried out.The fifth part is policy suggestions,which puts forward relevant policy suggestions from three different angles: tax authorities,enterprises and relevant supporting measures.The last part is the research conclusions and prospects,including the summary of the main research conclusions and suggestions for future research directions.After this study,two main conclusions are drawn: first,tax collection and management informatization effectively promotes enterprise tax compliance,which is realized by three different transmission paths.Second,the impact of tax collection and management informatization on enterprise tax compliance shows heterogeneity among enterprises of different collection and management institutions,different types of enterprises and enterprises in different regions.The possible innovations of this paper lie in the following two aspects: firstly,this paper effectively identifies the impact of tax collection and management informatization on enterprise tax compliance from a new perspective and data,establishes three different transmission paths,and enriches the research perspectives and research contents in related fields.Secondly,this paper analyzes the heterogeneity of enterprises in different collection and management institutions,different types of enterprises and enterprises in different regions.Combined with the characteristics of different enterprises,this paper makes an effective policy evaluation and analysis,and puts forward targeted policy suggestions.