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3271健全税务行政处罚裁量基准制度是法治政府建设过程中地方税务部门税收征管治理改革的重要举措。文章以2016年起各省级税务局陆续出台的《税务行政处罚裁量基准》为准自然实验场景，探究了税收征管规范化与公司审计定价的关系。研究发现，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提高了公司审计定价，而且这种关系尤其体现在避税程度较高和征纳合谋程度较高的公司中。研究结果表明，伴随着税务行政处罚裁量基准的实施，税收征管规范化促使审计师通过加大审计投入降低公司涉税违法风险，进而优化了上市公司外部治理环境。
税收征管规范化与审计定价——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, 杜东英, 张俊生, 等. 税收征管规范化与审计定价——基于税务行政处罚裁量基准的准自然实验[J]. 上海财经大学学报, 2022, 24(2): 18-29.
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