Research on the Impact of Fiscal Expenditure Efficiency on Corporate Tax Evasion
Finance is the cornerstone and important pillar of national governance,and ensuring financial resources is the basis for playing a fiscal role.This paper uses the micro data of listed enterprises from 2002 to 2021 to match the fiscal data of 26 provincial capitals to empirically test the impact of fiscal expenditure efficiency on corporate tax evasion.Its research finding show that improving the efficiency of fiscal expenditure can effectively curb corporate tax evasion;and through heterogeneity analysis,it is found that the impact of anti-avoidance of fiscal expenditure efficiency on small-scale enterprises and enterprises in cities with weak fiscal pressure is more obvious,and the different holding methods of enterprises do not have a significant impact.What's more,the impact of fiscal expenditure efficiency is still established after various robustness tests;meanwhile,further research finds that the possible mechanisms of fiscal expenditure efficiency to inhibit corporate tax evasion include resource allocation effect and reduce enterprise surplus management.
government expenditure efficiencytax evasionfiscal pressure
NETL
NSTL
万方数据
