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

DOI

10.2991/978-94-6239-719-4_36How to use a DOI?

Keywords

Tax Compliance; Tax Governance; Smart Taxation; Taxpayer Credit

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.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Xichen Zhang
PY  - 2026
DA  - 2026/07/09
TI  - Differentiated Governance Strategies for Tax Noncompliance: A Study on Gap-Exploiting and Self-Justifying Taxpayer Types
BT  - Proceedings of the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026)
PB  - Atlantis Press
SP  - 319
EP  - 325
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-719-4_36
DO  - 10.2991/978-94-6239-719-4_36
ID  - Zhang2026
ER  -