INFLUENCING FACTORS AND IMPROVEMENT PATH OF TAX COMPLIANCE IN CHINESE SMES
DOI:
https://doi.org/10.55197/qjssh.v5iSI1.577Keywords:
small and medium-sized enterprises (SMEs), tax compliance, influencing factors, enhancement pathsAbstract
The purpose of this paper is to explore the influencing factors and improvement paths of tax compliance in Chinese small and medium-sized enterprises (SMEs). Through semi-structured interviews with the staff of 12 SMEs, this study finds that the failure to establish a tax compliance system, the lack of professional competence of SMEs' tax staff, the failure to use tax incentives correctly, and the complexity of tax laws and regulations are the main obstacles affecting SMEs' tax compliance. Based on the results of the study, this paper puts forward targeted suggestions to improve the tax compliance level of SMEs, with a view to providing references for the government to improve tax policies and SMEs to improve their tax management level.
References
Boddy, C.R. (2016): Sample size for qualitative research. – Qualitative Market Research: An International Journal 19(4): 426-432.
Flick, U. (2022): An introduction to qualitative research. – Sage Publication 632p.
Haerani, S., Damayanti, R.A., Fattah, S. (2023): Exploring of Tax Compliance: Tax Practitioners Interpretation. – Jurnal Multidisiplin Madani 3(2): 392-403.
Huo, Y. (2024): Dilemmas and Countermeasures of Compliance Building in Micro, Small and Medium Enterprises. – Continental Bridge Perspectives 3p.
James, S., Alley, C. (2002): Tax compliance, self-assessment and tax administration. – Munich Personal RePEc Archive 17p.
Lai, Y., Mo, C., Yen, J. (2023): A Review of Factors Influencing High Quality Development of Enterprises and Prospects. – Accounting for Township and Village Enterprises in China 3p.
Lin, D.Y. (2023): Research on the relationship between internal control and tax avoidance behavior of listed companies. – Chinese Agricultural Accounting 3p.
Lin, K.Z., Cheng, S., Zhang, F. (2017): Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China. – The International Journal of Accounting 52(4): 303-318.
Liu, Z. (2023): Research on compliance incentive model of small and medium-sized enterprises. – Journal of Yuzhang Normal College 7p.
Magaldi, D., Berler, M. (2020): Semi-structured interviews. – Encyclopedia of Personality and Individual Differences 6p.
Neuman, E.L., Sheu, R.J. (2022): Big Data analytics in IRS audit procedures and its effects on tax compliance: A moderated mediation analysis. – The Journal of the American Taxation Association 44(2): 97-113.
Nguyen, T.H. (2022): The impact of non-economic factors on voluntary tax compliance behavior: A case study of small and medium enterprises in Vietnam. – Economies 10(8): 18p.
Niyonzigira, F. (2023): Exploring Nonprofit Organizations’ Successful Compliance Strategies Against Cyber Threats: A Qualitative Study Inquiry. – Capella University 165p.
Tilahun, M. (2019): Determinants of tax compliance: a systematic review. – Economics 8(1): 1-7.
Vincent, O. (2021): Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa (SSA): An insight from Nigeria. – Cogent Business & Management 8(1): 24p.
Vincent, O., Stevenson, A., Owolabi, A. (2023): Do sociodemographic characteristics of SME entrepreneurs influence their tax (non) compliance behaviour? – Journal of Economic Criminology 1: 10p.
Zhao, C., Zhong, X., Ban, Y. (2024): Tax governance under high levels of openness: import competition and corporate tax avoidance. – World Economy 28p.
