The Effect Of Tax Collection And Management Efficiency On Enterprise Tax Avoidance

A scientific fiscal and tax system is the institutional guarantee for optimizing the allocation of resources,maintaining market unity,promoting social equity,and realizing the long-term stability of the country.Since the Third Plenary Session of the18 th CPC Central Committee,China has carried out a series of important tax collection and management reforms,such as "Streamline Administration,Delegate Powers and Optimization Services","consolidation of national and local taxes",and the construction of tax legalization,which has provided a solid guarantee for the improvement of tax governance capacity and high-quality economic and social development.Nevertheless,the phenomenon of corporate tax avoidance in China is still widespread,leading to a large loss of national tax resources,and to some extent,inhibiting the improvement of resource allocation efficiency and social equity.In order to explore the impact of tax collection and management efficiency on enterprise tax avoidance,this paper studies it from theoretical analysis and empirical analysis.At the level of theoretical analysis,this paper summarizes relevant literature,defines the concepts of tax collection and management efficiency and enterprise tax avoidance,and demonstrates the impact mechanism of tax collection and management efficiency on enterprise tax avoidance in detail based on information asymmetry theory,game theory and principal-agent theory.In terms of empirical analysis,this paper measured the efficiency of inter-provincial tax collection and management in2015-2020 based on the Data Envelopment Analysis(DEA)model,and found that the current efficiency of tax collection and management in China has been improved,but the overall level is low,mainly due to the low technical efficiency of tax collection and management.Then this paper takes all A-share listed companies in China in the five years from 2015 to 2020 as research samples to analyze the impact of the efficiency of inter-provincial tax collection and management on corporate tax avoidance.On the basis of comprehensive research and in combination with the actual situation of China,the accounting-tax difference after deducting the impact of accrued profits(DDBTD)is used as the explanatory variable to measure the degree of tax avoidance of enterprises,control the asset-liability ratio,profitability,growth ability and other relevant indicators of enterprises to reduce the impact of other factors on the research results.This paper uses a fixed effect model to study the impact of tax collection and management efficiency on corporate tax avoidance,and studies the mediating effect of financing constraints and agency costs in the impact of tax collection and management efficiency on corporate tax avoidance.The research results show that the efficiency of tax collection and management will inhibit enterprise tax avoidance;The efficiency of tax collection and management will intensify the degree of tax avoidance of enterprises by intensifying the financing constraints of enterprises;The efficiency of tax collection and management will restrain the degree of tax avoidance by reducing the agency cost of enterprises.In the last resort,Based on the empirical results,this paper puts forward suggestions from three aspects: improving the efficiency of tax collection and management,strengthening the internal management of enterprises and optimizing the financing environment of enterprises.