Research On The Influence Of Tax Informatization Construction On Tax Compliance

Tax non-compliance is an important reason for the serious tax loss in all countries around the world,and it is also a common problem faced by governments in tax governance.With the digital economy gradually becoming the key factor driving economic growth of various countries,a large amount of information data is growing exponentially,triggering a new round of information revolution.At the same time,the development of industrial digitalization and digital industrialization is constantly changing the business operation mode of modern enterprises.These phenomena have made tax-related matters more hidden and more liquid,aggravated the information asymmetry between the two parties,provided opportunities for tax non-compliance behavior,and expand the space for tax non-compliance.The original tax collection and management mode no longer meet the needs of current economic development.That will inevitably lead to the difficulty of national tax revenue reaching the level of "collecting all that is receivable",which will not only reduce the country’s disposable financial resources,but also have a serious impact on the government’s performance of basic functions and supply of public goods and services.The system of tax collection and administration is constantly reformed to adapt to economic and social development,and tax informatization construction plays a fundamental supporting role in this historical process.Obviously,It plays an important role in improving the efficiency of tax collection and administration and also the quality of tax service.It has become an critical productive force of tax work and has a considerable effect in ensuring national tax revenue.In recent years,the rapid development of information technologies such as big data and blockchain has made tax authorities of various countries further realize that tax informatization construction is bound to have a huge impact on tax collection and management,so they are constantly increasing the investment in informatization construction.In this context,studying the impact of tax informatization construction on tax compliance is of great significance for promoting the modernization of the whole tax work based on the improvement of tax compliance level.Firstly,based on domestic and foreign literature review and relevant basic theories,this paper analyzes the influence mechanism of tax informatization construction on enterprises’ tax compliance from the two paths of reverse forcing and positive incentive,and proposes the research hypothesis based on this,that is,tax informatization construction can promote the improvement of enterprises tax compliance level.Secondly,it systematically expounds the current situation of tax informatization construction in China and of tax compliance under its influence,then analyzes the reasons why tax informatization construction fails to meet the expectation in the promotion of tax compliance in practice from five perspectives.Thirdly,taking the gradual pilot promotion of the Golden Tax III project as an opportunity,this paper constructs a multi-period DID model based on the panel data of all A-share listed companies in China from 2009 to 2020,and explores the impact of tax informatization construction on tax compliance of enterprises through the effect of the Golden Tax III project.The study draws a conclusion consistent with the hypothesis above.Tax informatization construction can significantly improve the tax compliance level of enterprises,mainly because the tax informatization construction greatly reduces the information asymmetry between tax collectors and taxpayers,narrows the tax evasion space of taxpayers,increases the non-compliance cost of taxpayers,standardizes the process of the tax collection and administration,reduces the compliance cost of taxpayers and strengthens the compliance awareness of taxpayers,so as to promote the improvement of tax compliance level.Through the heterogeneity analysis,it is found that tax informatization construction has a more significant impact on enterprises with high degree of collusion between tax collectors and taxpayers,but not on enterprises with low degree of collusion between tax collectors and taxpayers.The influence on the secondary industry enterprises is more significant and the primary industry and tertiary industry enterprises is not significant.Finally,based on the above research conclusions,relevant policy suggestions are put forward from five aspects,such as tax collection and management reform and improvement of tax source supervision ability.