内部控制与纳税诚信

Internal Control and Tax Integrity

诚信是市场经济发展的基础,内部控制强调组织应展现对诚信和道德价值的承诺。本文利用手工收集的纳税诚信数据,实证检验了内部控制和纳税诚信之间的关系。结果发现,内部控制质量越高,纳税诚信的概率越高;税收征管力度越强,内部控制和纳税诚信的正相关关系越强;相反,市场化程度降低了两者的关系。进一步考察内部控制变化和纳税诚信变化之间的关系,结果发现两者仍然显著正相关。采用内部控制评级进行稳健性检验,结果仍然保持不变。按内部控制五要素进行检验,结果发现内部环境、控制活动和内部监督与纳税诚信显著正相关。研究表明,内部控制对纳税诚信产生了重要的影响,这为我国企业的诚信建设指出了具体路径,也为我国企业推进内部控制建设提供了有益证据。

Integrity is the foundation of the development of market economy. Internal control emphasizes that an organization should demonstrate a commitment to integrity and ethical values. Using manually collected tax integrity data, this paper examines the relationship between internal control and tax integrity. The empirical results show that the higher the quality of internal control, the higher the probability of tax integrity;the stronger the tax collection and management, the stronger the positive correlation between internal control and tax integrity. On the contrary, the degree of marketization reduces the relationship of them. Further research shows that the change of internal control and the change of tax integrity still have a significant positive correlation. Using internal control ratings to perform robustness tests, the results are still the same. According to the five elements of internal control to group and find that internal environment, control activities and internal monitoring are significantly positive correlated with tax integrity. This paper shows that internal control has an important impact on tax integrity, which points out a specific path for the construction of integrity of Chinese enterprises. It also provides useful evidence for Chinese enterprises to promote the construction of internal control.