Perception of Tax Enforcement Environment and Tax Compliance:Deterrence Effect Analysis Based on Media Report of Tax Evasion Penalty
Taxpayers'tax integrity and compliance consciousness is the soil for China's tax system to play the function of income regulation and promote social fairness.Based on the events publicly reported by the media on tax evasion punishment in China in 2018,under the framework of the deterrence theory of A-S model,this paper designs an intensity difference model to analyze how taxpayers'perception of tax enforcement environment affects their tax integrity.The study found that the public's tax integrity is significantly driven by their perception of the tax enforcement envi-ronment,and urban public's attention to the punishment of tax violations increases by a standard deviation,individual income tax per worker in cities will rise by about 4 percentage points.This conclusion is exogenous and robust.The heterogeneity results show that taxpayers will have differ-ent compliance elasticity due to the different perception of the law enforcement environment and in-come level,and the areas with weaker original inspection strength and higher income level are more vulnerable to the deterrent impact of media reports.The conclusions of this paper provide policy im-plications for establishing social universal tax integrity,improving the efficiency of the tax system,and promoting social equity and common prosperity.
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