基于fsQCA方法的企业税收不遵从影响路径研究  

Research on the Influence Path of Corporate Tax Non-compliance Based on fsQCA Method

作　　者：马桑[1] 鱼宁馨 MA Sang;YU Ning-xin(School of Government Management,Yunnan University,Kunming 650500,China)

机构地区：[1]云南大学政府管理学院,云南昆明650500

出　　处：《税务与经济》2024年第5期24-34,共11页Taxation and Economy

基　　金：国家社会科学基金重点项目(22FGLA001);国家社会科学基金一般项目(19FGLB063)。

摘　　要：运用模糊集定性分析方法(fsQCA)考察28个企业的逃税案例,构建“压力—机会—自我合理化”分析框架,研究企业税收不遵从行为的生成逻辑。研究表明,在经营压力、税负压力、监管局部失灵、自我合理化和惩罚预期五个因素中,尽管存在多重并发关系,但监管局部失灵和自我合理化才是税收不遵从的主因,由此产生了“有机可乘型”和“自我开解型”两类税收不遵从的组态结构。前者表明,只要存在纳税主体感知的监管缺位,即使没有任何经营或税收压力,纳税主体也有可能发生舞弊行为;后者表明,即使没有压力,且有较高的被罚预期,但只要纳税主体存在偏狭认知、错误自负或推诿心态,其也有可能发生税务舞弊行为。因此,在税收征管简政放权和柔性治理背景下,仍需注意放管结合、强化数字化建设、进行事前和事中的认知干预设计,降低税收不遵从的发生频率,提升国家的税收征管能力。By using fuzzy set qualitative analysis(fsQCA),28 cases of corporate tax evasion were investigated,and a"pressure-opportunity-self-rationalization"framework was constructed to study the generating logic of corporate tax noncompliance.Research shows that among the five factors of business pressure,tax burden pressure,regulatory failure,self-rationalization and penalty expectation,despite the existence of multiple concurrent relationships,regulatory failure and self-rationalization are the main causes of tax non-compliance,resulting in two types of tax non-compliance configuration structures:"opportunity to exploit"and"self-opening".The former shows that as long as there is a perceived absence of supervision by tax payers,taxpayers are likely to commit fraud even if there is no business or tax pressure.The latter indicates that even if there is no pressure and there is a high expectation of penalty,tax fraud may occur as long as the taxpayer has narrow cognition,false conceit or buck-passing mentality.Therefore,in the context of tax collection and administration simplification and decentralization and flexible governance,it is still necessary to pay attention to the combination of decentralization,strengthen digital construction,conduct cognitive intervention design in advance,improve the frequency of tax non-compliance,and enhance the national tax collection and administration capacity.

关 键 词：税收不遵从 舞弊三角模型 fsQCA 税务稽查 

分 类 号：F810.42[经济管理—财政学]