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3775以往的税收征管研究鲜有基于税务行政处罚裁量基准视角考察税收征管规范化的影响，而各地方税务行政处罚裁量基准实践为探究税收征管规范化与企业避税的关系提供了准自然实验环境。因此，文章基于各地方税务行政处罚裁量基准实践，深入探究了税收征管规范化与企业避税的关系。研究发现，在各地方税务行政处罚裁量基准实施后，税收征管规范化显著降低了企业避税程度，而且这种关系尤其体现在财务信息披露质量差、内部控制薄弱和征纳合谋程度高的公司中。进一步研究发现，随着税务行政处罚裁量基准的实施，税收征管规范化特别是显著抑制了民营企业和小规模企业避税。可见，税收征管规范化能够优化上市公司外部治理环境，对法治政府建设在税收领域落实具有重要意义。
税收征管规范化降低了企业避税程度吗？——基于税务行政处罚裁量基准的准自然实验
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引用本文
汤晓建, 张俊生, 林斌. 税收征管规范化降低了企业避税程度吗？——基于税务行政处罚裁量基准的准自然实验[J]. 财经研究, 2021, 47(6): 19-32.
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