纳税信用评级披露对税收遵从的外溢效应

Spillover Effects of the Disclosure of Tax Credit Rating on Tax Compliance

纳税信用评级披露是我国重要的激励型征管措施。研究纳税信用评级披露对企业税收遵从的外溢效应,能从新的角度认识该激励措施的效果,为降低征纳成本、促进税收遵从提供思路。以纳税信用评级披露的实施作为准自然实验,采用双重差分法的估计结果显示:纳税信用A级名单的披露能显著提高行业内非A级企业的税收遵从度,存在正向的行业外溢效应,有助于发挥A级企业的示范作用。机制检验发现,该外溢效应源于信息交流,并主要通过企业间的竞争形成,具有良好纳税信用已成为企业的重要竞争力。此外,该外溢效应在大规模企业、当地企业中更加显著。据此,提出优化税收征管、促进税收遵从的政策建议。

The disclosure of tax credit rating is an important incentive measure in tax enforcement. This paper studies the spillover effect of the disclosure of tax credit rating on tax compliance. This helps to understand the effect of this incentive from a new perspective,and provides ideas for reducing administrative and compliance costs to promote tax compliance. The paper employs the quasi-natural experiment of the implementation of tax credit rating disclosure,and adopts a difference-in-difference method for identification. Results show that the disclosure of A-level taxpayers can significantly improve the tax compliance of non-A-level enterprises in the industry,suggesting the existence of positive spillover effects and the exemplary role of A-level enterprises. Mechanism test shows that the spillover effect originates from information exchange and is mainly formed through competition among enterprises,which suggests that high level of tax credit has become an important competitiveness of enterprises. In addition,this spillover effect is more significant in large-scale enterprises and local enterprises.