Research on the Influence Path of Corporate Tax Non-compliance Based on fsQCA Method
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 corpo-rate tax noncompliance.Research shows that among the five factors of business pressure,tax burden pressure,regu-latory 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 mentali-ty.Therefore,in the context of tax collection and administration simplification and decentralization and flexible gov-ernance,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.
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