Study on the Impact of National Audit on Illegal Tax Avoidance Behavior of Enterprises

Abstract

Since the conception of the state, taxation has played an important and irreplaceable role in the economic structure of the country and is the main source of its general revenue. With a sound tax system, the state can continuously activate the engine of social and economic development. However, since the introduction of the tax system, many tax-related issues have arisen and some illegal tax evasion has become a matter of public concern. State auditors have certain statutory responsibilities that require them to examine and monitor the tax practices of corporate enterprises. They need to accurately assess a company's tax avoidance, tax savings, shifting schemes, tax evasion and omissions and other actions and reasonably determine the legal liability in their tax schemes. Tax avoidance is not only a global problem that may have adverse economic consequences, harm the long-term interests of the state, reduce public revenues and undermine the foundations of the state, but it is also closely related to the social and economic order and can affect the normal business operations of enterprises. For this reason, exploring the impact of National audits on corporate tax avoidance will be the focus of this paper.