Differentiated Governance Strategies for Tax Noncompliance: A Study on Gap-Exploiting and Self-Justifying Taxpayer Types

Xichen Zhang ()
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Xichen Zhang: Central University of Finance and Economics

A chapter in Proceedings of the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026), 2026, pp 319-325 from Springer

Abstract: Abstract In the context of advancing Chinese modernization, corporate tax compliance has transcended singular legal obligations, becoming a crucial pivot for national governance and high-quality development. This paper systematically reviews the multi-dimensional value logic of corporate tax compliance and, drawing upon existing theoretical research, analyzes two typical generative mechanisms of current corporate tax non-compliance: the gap-exploiting type driven by institutional loopholes and regulatory gaps, and the self-justifying type stemming from cognitive biases and responsibility-shifting mentalities. Based on these differentiated motivations, the study proposes targeted governance paths: for the gap-exploiting type, efforts should focus on compressing institutional arbitrage space through improved tax legislation, digital tax administration, and cross-departmental collaboration; for the self-justifying type, interventions should reshape taxpayer cognition via compliance education, reward-and-punishment mechanisms, and tax compliance agreements for large enterprises. The research concludes that improving future corporate tax compliance requires shifting towards a novel governance model rooted in the rule of law, driven by digital technology, sustained by co-governance, and connected by credit, implementing stratified strategies to seamlessly integrate micro-level tax compliance with the macro-level modernization of national governance.

Keywords: Tax Compliance; Tax Governance; Smart Taxation; Taxpayer Credit (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-719-4_36

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DOI: 10.2991/978-94-6239-719-4_36

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