国际反避税、税收公平与国内税收遵从

摘要

This study investigates how international anti-tax avoidance measures promote domestic firms' tax compliance by improving tax fairness, using the implementation of the Base Erosion and Profit Shifting (BEPS) project in China as a quasi-natural experiment. The BEPS project curtails multinationals' tax avoidance and elevates their tax burden, improving overall tax fairness. The expanded tax base also incentivizes tax authorities to mitigate enforcement inconsistencies and establish a fairer tax administration environment. In response to heightened tax fairness, domestic firms exhibit increased tax compliance. Following the BEPS project implementation, a one standard deviation increase in multinationals' market share is associated with a 0.49 percentage point (8.75%) decrease in domestic firms' book-tax differences. This study identifies the spillover effects of multinationals' tax avoidance on domestic firms' tax compliance and demonstrates a previously unexplored mechanism whereby international anti-tax avoidance measures influence government revenue.