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纳税信用管理与企业税收遵从----基于江苏省税收调查数据实证分析
Tax credit management and enterprise tax compliance----Empirical analysis on the tax survey data of Jiangsu Province

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纳税信用管理与企业税收遵从----基于江苏省税收调查数据实证分析.pdf (561.5Kb)
Date
2018-01-03
Author
陈浩
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  • 经济学院-学位论文 [6854]
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Abstract
近年来,国家税务总局不断健全纳税信用体系,着力营造依法诚信纳税的价值导向,采取了信用激励和联合惩戒等诸多举措,希望通过积极构建促进诚信纳税机制来提高税法遵从度和满意度。本文利用江苏省企业税收调查数据和国家税务总局公布的企业纳税信用A级纳税人名单,以2014年《纳税信用管理办法(试行)》的出台为自然实验的契机,在运用成本收益比较模型和税收道德模型分析了纳税信用管理与公司税收遵从之间可能存在的关系的基础上,提出本文的两个研究假设:一是,纳税信用管理能有效促进企业税收遵从;二是,纳税信用管理所带来的税收遵从度的提高能显著提高企业的融资能力。本文采用倾向得分匹配双重差分(PSM-DID)的方法对纳税信...
 
In recent years, the State administration of taxation has constantly perfected the tax credit system, focused on the value orientation of paying for credit in accordance with the law, adopted many measures, such as credibility incentive and joint punishment, and hoped to improve tax compliance and satisfaction by actively constructing the tax mechanism of promoting honesty and credit. This paper u...
 
URI
https://dspace.xmu.edu.cn/handle/2288/169303

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