信用环境会影响企业税收遵从吗?  

On the Relationship between Credit Environment and Corporate Tax Compliance

作　　者：尹美群 李若晴 YIN Meiqun;LI Ruoqing

机构地区：[1]中国政法大学商学院

出　　处：《税务研究》2023年第12期107-113,共7页

基　　金：中国政法大学科研创新项目“信用环境,供应链关系与会计信息质量研究”的阶段性研究成果。

摘　　要：信用环境作为重要的外部制度,在促进企业税收遵从方面发挥着重要的作用。本文以2011—2019年沪深A股上市公司为研究样本,检验了地区信用环境水平对企业税收遵从的影响。研究发现,企业所在地区的信用环境越好,其税法遵从度越高。通过对企业规模和行业景气度的进一步分析发现:信用环境主要促进了大规模企业税法遵从度的提升;当企业所处的行业景气度较高时,信用环境对企业税收遵从的影响更加明显。本文丰富了相关文献与研究,为进一步加强社会信用体系建设、提高企业税法遵从度提供了证据和思路。This paper explores the relationship between the credit environment and corporate tax compliance,recognizing the credit environment as a pivotal external factor influencing tax compliance.Utilizing data from listed companies on the Shanghai and Shenzhen stock exchanges between 2011 and 2019,the paper assesses the impact of regional credit environment levels on corporate tax compliance.The results indicate a positive correlation:higher credit environment quality in a company's region corresponds to increased tax compliance.Further scrutiny into enterprise size and industry prosperity unveils that the credit environment predominantly fosters enhanced tax compliance among large-scale enterprises.Moreover,in industries characterized by higher prosperity,the influence of the credit environment on corporate tax compliance becomes more pronounced.The paper contributes to the existing literature and research,offering compelling evidence and valuable insights to fortify the development of the social credit system and advance corporate tax compliance.

关 键 词：信用环境 税收遵从 税收征管 

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