Speaker：MAO Jie (Professor and doctoral supervisor, School of international economics and trade, University of International Business and Economics)
Description：Improving enterprise tax compliance is not only conducive to enhancing the sense of obtaining tax reduction and fee reduction policy, but also the focus of accelerating the establishment of modern financial system and improving the national governance capacity. By introducing tax information into the classic A-S tax evasion model, the theoretical analysis of this paper finds that under certain conditions, tax publicity can help to improve the tax compliance of enterprises. With the help of machine learning, this paper analyzes the text of more than 20000 tax law publicity reports published by relevant newspapers in China and other provinces from 2007 to 2015, and matches them with the micro data of national tax survey to test the impact of tax publicity on enterprise tax compliance and its transmission mechanism. The empirical results support the theoretical analysis, tax law publicity has a significant positive impact on corporate tax compliance, and the effect of tax publicity is directional. The heterogeneity analysis shows that the tax law publicity has a significant effect on improving the tax compliance of large enterprises and enterprises with high financing constraints, and the publicity effect of tax law on the front page of newspapers is relatively strong. The mediating effect analysis shows that tax law publicity promotes enterprise tax compliance by improving the quality of accounting personnel and tax agency services. This paper provides empirical evidence for improving the tax service system and giving full play to the role of tax publicity in promoting enterprise tax compliance.
Time：October 7, 2020（Wednesday），14:00-17:00
Venue:Tencent meeting RoomID：583 584 556
