【摘要】 本文在前景理论框架下构建“价值-权重”函数模型探究税收“放管服”改革的税收遵从效应。借助“优化税收营商环境试点”这一准自然实验，利用中国上市公司的微观数据和多期双重差分方法，研究发现：税收“放管服”改革显著提高了企业税收遵从，这一结论在一系列稳健性检验中依旧成立。机制分析表明，改革通过降低企业纳税成本、提高税收执法能力以及纳税人满意度进而提升企业税收遵从。异质性分析表明，改革对企业税收遵从的提升效应，主要集中于高税率企业、公司治理水平较差的企业、规模较小的企业以及成立时间更长的企业。因此，持续深化税收“放管服”改革，不仅是发挥税收作用、实现新时代税收治理现代化的关键所在，也是激发市场主体活力、促进企业高质量发展的重要保障。更多还原

【Abstract】 Institutional building is an important path for governments of many developing and emerging economies to promote economic growth and enhance international competitiveness. In order to further deepen the reform of tax-related government functions, the State Administration of Taxation of China has launched a pilot project to optimize the tax environment for doing business. The tax authorities in the pilot areas have shortened the tax affairs handling time, improved tax services and introduced new regulatory measures to further improve public satisfaction and tax compliance. This paper examines whether the reform of tax-related government functions can improve corporate tax compliance and explores potential mechanisms.Theoretically, the reform of tax-related government functions will affect enterprises’ tax compliance. On the one hand, the reform reduces the cost of tax compliance and improves taxpayers’ satisfaction by reducing red tape and improving tax services, which in turn motivates enterprises to voluntarily comply with the tax law. On the other hand, the introduction of new enforcement measures has increased the accuracy of identifying tax evasion, thus deterring enterprises from violating the tax law. Based on the data of listed companies in China from 2012 to 2020 and the quasi-natural experiment of the pilot project for improving the tax environment for doing business, this paper constructs a difference-in-differences model with multiple time periods to investigate the impact of the reform of tax-related government functions on corporate tax compliance. The study finds that the reform has significantly improved corporate tax compliance, and this finding remains valid after a series of robustness tests. Further analysis shows that the reform has improved corporate tax compliance by reducing tax compliance costs, and improving the audit capability of tax authorities and taxpayers’ satisfaction. In addition, the above effects are more pronounced for higher-rate enterprises with stronger incentives to evade taxes, enterprises with poorer corporate governance, smaller enterprises, and enterprises with a longer history.Our study contributes to the existing literature in three respects. First, it expands the research on the reform of tax collection and administration system. This paper complements the literature on the reform of tax-related government functions, which is important for China to modernize its tax governance system and capacity. Second, this paper examines the reasons of corporate tax compliance from both mandatory and non-mandatory perspectives. This partly explains the “tax compliance puzzle” that the standard tax compliance model(tax rate, revenue, probability of audit, and severity of penalties) predicts a lower tax compliance rate than the reality. Third, this paper identifies the causal relationship between the reform of tax-related government functions and corporate tax compliance using the pilot project for improving the tax environment for doing business as a quasi-natural experiment, and provides empirical evidence for optimizing the tax environment for doing business.Our study has rich policy implications. First, excessive tax compliance costs can discourage firms from voluntarily paying taxes, and thus the tax system should be simplified and optimized to consistently reduce taxpayer compliance costs. Secondly, the deterrent effect of the modern tax enforcement system helps enterprises comply with the tax law, and the new-generation information technology such as big data and artificial intelligence should be applied to help supervise taxpayers’ tax compliance and improve tax authorities’ collection and administration capacity. Finally, the psychological cost of taxpayers is an important factor influencing their tax behavior, which means that tax authorities should improve the quality of tax services. This paper mainly explores the tax compliance effects of the reform of tax-related government functions, but doesn’t investigate the economic consequences of the change in corporate tax compliance. In future research, we can investigate the impact of such change on corporate investment, corporate financing, and corporate market value after the reform of tax-related government functions.更多还原