An empirical study on the influence of tax Collection and Administration efficiency on tax avoidance

摘要

This paper takes the influence of tax collection and management efficiency on enterprise tax avoidance behavior as the research object, and discusses the influence mechanism of macro policy at the government level on micro enterprise behavior. First of all, this paper uses the three-stage DEA model to measure the tax collection and management efficiency of 28 provinces in China in 2017. Secondly, the multiple regression model is used to empirically analyze the impact of tax collection and management efficiency on corporate tax avoidance activities. It is found that the efficiency of tax collection and management has a significant impact on corporate tax avoidance behavior, and every 1 percentage point increase in tax collection and management efficiency will increase the tendency of corporate tax avoidance by 0.04 percentage points. And local financial pressure will negatively regulate the impact of tax collection and management efficiency on tax avoidance.