On the Impact of the"Cordial and Clean"Relationship between Chinese Urban Government and Business on the Corporate Tax Compliance
Using the health index of"cordial and clean"government-business relationship and its secondary and tertiary constituent indicators constructed by"the Ranking List of Chinese Ur-ban Government-business Relationship"and the micro samples of China's Shanghai and Shenzhen A-share listed companies from 2017 to 2019,this paper empirically investigates the impact of the urban"cordial and clean"government-business relationship on corporate tax compliance.The re-sults show that a healthier urban"cordial and clean"government-business relationship can help improve the tax compliance of enterprises.Especially for small-scale,low-profit,low-govern-ance,and high-growth companies,and in the areas with high urban levels,the role of promotion is greater.The role of"cordial and clean"government-business relationship in improving corpo-rate tax compliance mainly comes from the"cordial"aspect,and is mainly reflected in the govern-ment's concern for enterprises and public services.Therefore,it is recommended to fully attach importance to the construction of the"cordial and clean"government-business relationship for cit-y government,focus on optimizing the"cordial"indicators,continue to enhance the concern for enterprises and improve the level of public services,create a market-oriented,fair and convenient business environment to better improve the corporate tax compliance.
"cordial and clean"government-business relationshipbusiness environmentcor-porate tax compliance
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