Research On The Impact Of Large Enterprise Tax Risk Management On Tax Compliance

In the context of booming economic and social development,with the continuous acceleration of economic regionalization and globalization,the tax contribution of large enterprises is extremely prominent,and the tax status is extremely important.In addition,the relatively complex organizational structure,extensive tax flow regions,high concentration of tax sources,and strong ability to engage in tax gaming have highlighted the importance of strengthening tax management in large enterprises in tax management.In 2018,the general offices of the Communist Party of China Central Committee and the State Council issued the "Reform Plan for the National Tax and Local Tax Collection and Management System",which resulted in the merger of national tax and local tax institutions at and below the provincial level.Large enterprise tax service and management bureaus were established in all provinces of the country,and the tax management of large enterprises officially entered the three levels of practical operation stage of the General Administration,Provincial Bureau,and Municipal Bureau.With the operation of substantiation,the large enterprise tax service and management work platform has been put into trial operation nationwide,and the scope of large enterprise management has been further expanded,with a tax contribution rate of over 50%.All parts of the country have vigorously implemented positive practices at the municipal level,and the tax services and management of large enterprises have entered a new era.Currently,the tax risk management system for large enterprises has been operating at the municipal level for nearly five years.How effective has it been? Has the tax compliance of large enterprises been effectively improved? What are the good experiences? What are the measures for further improvement and optimization? What is the focus and direction of the next step in large enterprise tax work? The research on this aspect is relatively limited to theoretical analysis,with few empirical studies.Therefore,this article will systematically analyze and research from a theoretical and empirical perspective,and propose feasible suggestions to provide reference for improving the quality and efficiency of tax service management for large enterprises at the municipal level,improving their tax compliance,and improving their tax management system.This article uses a combination of literature analysis,comparative analysis,and empirical research methods,and divided into six parts.The first part is an introduction.Firstly,it introduces the research background,theoretical significance,and practical significance.Then,it identifies the shortcomings of existing research through literature review and serves as improvements for this article.Finally,it briefly explains the research content,methods,innovations,and shortcomings of this article;The second part is the concept definition and theoretical basis.Firstly,it defines the measurement caliber of large enterprises in taxation,and then expounds the three major tax compliance theories and large enterprise tax risk management theories,laying a theoretical foundation for the following article;The third part is the history and current situation of tax risk management in large enterprises.This article summarizes the practical exploration process in China and introduces the current situation of tax risk management for large enterprises in W City,which has strong practical significance.The fourth part is empirical research design.By designing models and proposing research assumptions,the basic framework for this empirical analysis is constructed.The fifth part is empirical results analysis.Using the dual difference method of propensity score matching for regression analysis,it confirmed the improvement effect of "risk management" on "tax compliance" of large enterprises,and conducted a robustness test by replacing explanatory variables.Secondly,heterogeneity analysis is conducted from three dimensions: risk management results,concentration methods,and data completeness,providing evidence for corresponding policy recommendations from an empirical perspective.The sixth part is policy recommendations.This section summarizes the research conclusions and provides policy recommendations from five aspects.The conclusions of this study are as follows: First,the risk management of large enterprises in W City has significantly promoted the improvement of tax compliance of large enterprises.The second is that the promotion effect of fruitful risk management on corporate tax compliance is greater than that of unproductive risk management.The third is that the risk management model of "total to total" or "concentration by industry" has a greater impact on corporate tax compliance than the risk management model of "individual combat".Fourth,the risk analysis and response measures carried out under the condition of more complete data have more obvious effects on enterprises’ tax compliance.Therefore,it is necessary to improve the tax risk management of large enterprises from five aspects: preventing and controlling risks to promote compliance,improving the cooperative compliance system,assisting compliance with digital taxation,optimizing service guidance compliance,and strengthening the construction of tax management talent team for large enterprises.The main innovation of this article is to take the impact of tax risk management on tax compliance of large enterprises as the starting point.Starting from the micro tax data since the entity operation of W city’s large enterprise tax management institutions,using the dual difference method of propensity score matching,this article explores the impact of tax risk management of large enterprises on tax compliance from an empirical perspective,in order to further deepen the reform of tax collection and management of large enterprises,To enhance tax compliance of large enterprises and create a new pattern of management services for large enterprises,providing theoretical and practical references.