Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2022.2080736
Tax structure and corporate tax compliance: evidence from China
Jingyuan Yu
Sažetak
This article empirically examines the impact of tax structure on
corporate tax compliance using Chinese industrial enterprise database
and prefectural data. The results show that relying more on
indirect taxes tends to decrease corporate tax compliance, while
increasing the ratio of direct taxes of total tax revenues significantly
enhances corporate tax compliance. To overcome endogeneity,
the robustness is tested using instrumental variables and
other robustness checks, such as changing variables and changing
time windows. Mechanism analysis shows that it is conducive to
reducing the complexity of the tax system, improving the quality
of governance, and enhancing taxation efforts. This article examines
the impact of tax system on corporate taxation behaviour
from the perspective of the tax structure, which also provides
microscopic empirical evidence for tax reform in China.
Ključne riječi
Tax structure; direct taxes; tax compliance; industrial enterprise
Hrčak ID:
304282
URI
Datum izdavanja:
31.3.2023.
Posjeta: 318 *