征管技术和征管意愿对纳税遵从度的影响效果——以二手房交易税收征管为例

The Impact of Technology and Intention of Tax Enforcement on Tax Compliance--Evidence from the Tax Enforcement in the Resale Housing Market

本文以二手房交易为例,实证检验征管技术和征管意愿对纳税遵从度的影响。研究发现,在应用房地产评估技术提高税收征管能力后,二手房交易的逃税程度显著下降。然而,改进征管技术会导致住房市场萧条、制约地方政府获取土地出让收入。因此,地方政府的土地财政依赖度越高,政策效果越弱,意味着征管意愿相较于征管技术起到更为关键的作用。本文不仅丰富了税收征管和土地财政的相关文献,而且对深化税收征管改革提供了有益的政策启示。

In this paper,we study the impact of technology and intention of tax enforcement on tax compliance,taking China's resale housing market as an example.The results show that tax evasion is reduced by 0.24 standard deviation after applying real estate appraisal technology in tax enforcement.However,the improvement in tax enforcement technology would lead to a depressed real estate market and negatively affect the local government's access to land revenue.Therefore,the effect is smaller in the cities where the local governments rely more on land finance.Overall,the effect of tax enforcement technology hinges on enforcement intention.