摘要
利用2010—2015年中国税收调查数据,以国际石油价格暴跌作为外生冲击,构建强度双重差分(DID)模型探究地方财力冲击对企业纳税遵从行为的因果效应。研究发现:“压力型”财政冲击下,企业纳税遵从显著提升;政府为弥补财力缺口,倾向于加强对小微企业的纳税监管,但是财力不足反而刺激了少数民族地区企业的避税动机。从影响机制来看,财政压力下,地方政府会提高征税努力并加强税收监管,同时企业也会采取策略性行为迎合政府财政需求,两种渠道共同抑制了企业避税行为。进一步分析表明,地方财力冲击所激发的征管效应与迎合效应,提升了地区行业间税负公平性。
Using the 2010-2015 Chinese tax survey data,and taking the sharp decline in international oil prices as an exogenous shock,a Difference-in-Differences(DID)model with an intensity indix was constructed to explore the causal effect of local fiscal shocks on corporate tax compliance behavior.The study found that under“pressure-type”fiscal shocks,corporate tax compliance significantly improves.To compensate for the fiscal gap,the government tends to strengthen tax supervision on small and micro enterprises.However,insufficient fiscal capacity actually stimulates tax avoidance motives in ethnic minority regions.In terms of the influencing mechanism,under fiscal pressure,local governments will boost tax collection efforts and strengthen tax supervision,while enterprises will adopt strategic behaviors to cater to government fiscal demands.These two channels together suppress corporate tax evasion behavior.Furthermore,the tax administration effects and compliance effects triggered by local fiscal shocks enhance tax burden fairness among regional industries.
作者
卢盛峰
田慧
陶东杰
LU Shengfeng;TIAN Hui;TAO Dongjie(Wuhan University,Wuhan 430072;Hubei University of Economics,Wuhan 430205)
出处
《财贸研究》
北大核心
2024年第1期1-18,共18页
Finance and Trade Research
基金
国家自然科学基金面上项目“政府地理迁址与财税政策的空间再配置:效应、机制与政策设计”(72073103)和“产业新城PPP模式与地方财政可持续性:效应评估、机制检验与政策设计”(72073145)
教育部人文社会科学重点研究基地重大项目“基于中国实践的协调发展理论研究”(22JJD790060)
关键词
财力冲击
企业避税
征税努力
石油禀赋
fiscal shock
tax avoidance
tax collection efforts
oil endowment
