Title of Lecture: Leader's Capabilities and Organization Efficiency: Evidence from National Taxation Bureaucracy in China
Time: 11:00-12:30, Thursday, 21 October 2021
Venue: Conference Room 119, Wenqin Building / Tencent Meeting ID: 396 806 669
Moderator: Dr. Liu Erpeng
Presenter: Dr. Wan Xin
Dr. Xin Wan is a full-time researcher at IIDPF, with research interests in income distribution, public economics.
Abstract:
  The leader of tax authorities who has significant impact on the organization efficiency which mainly manifested in tax collection efficiency. Based on the provincial tax administrative data and the data of listed companies from 1998 to 2017, this paper examines the impact of the leader's capabilities to National Taxation Bureaucracy (NTB) on tax collection efficiency. The paper finds that the directors with higher capabilities will enhance the growth of tax revenue and task achievement of tax revenue by affecting corporate income tax. The findings suggest that, more capable directors are found to severely combating tax evasion earnings management of cooperate has been intensified which we also clarify the limitations of the leader's capabilities. The paper provides supportive evidence for the leader's individual impact on tax collection efficiency as well as enriches the study of tax collection and administration.