Determinants of tax morale of C2C ecommerce operators in digital economy: Evidence from China / Mengying Nie

Mengying , Nie (2023) Determinants of tax morale of C2C ecommerce operators in digital economy: Evidence from China / Mengying Nie. Masters thesis, Universiti Malaya.

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Abstract

This research investigates the tax morale of C2C(Customer-to-Customer) e-commerce operators in China. Due to the rapid development of the C2C e-commerce economy, the current Chinese tax supervision cannot be matched in time, resulting in a large amount of tax loss in the process of C2C e-commerce operations. Based on the slippery slope theory, this paper determines four variables Trust in the Government (TG), Trust In the legal system (TLS), National Pride (NP) and Perception of Sanctions (POS). The aim is to study the impact of these four variables on Tax Morale of C2C e-commerce operators (TM). This research employed quantitative approach. The sample procedure utilised provincial-level stratification, as the extent of e-commerce development varies by province. A sample of 500 was selected from ten provinces. From 500 questionnaires distributed in the form of links and QR codes on the web, 448 responses were usable for analysis. Along with the quantitative approach, questionnaires were distributed to obtain relevant data. The pre-test and pilot study were conducted to ensure the validity and credibility of the questionnaire. The data was analysed in this study using SPSS version 22.0 and AMOS version 24.0. SPSS 22.0 was used to perform frequency analysis, descriptive analysis, correlation analysis and analysis of variance which involved downscaling several dimensional indicators. AMOS 24.0 is used to demonstrate confirmatory factor analysis, reliability analysis, and regression analysis. Survey data show that TG, TLS, NP and POS both had a significant positive effect on the TM. This suggests that the more trust citizens have in their government, the better tax morale; the more taxpayers trust the legal system, the more they have an inherent willingness to pay their taxes; the strength of the country makes people prouder of it, and they are more likely to agree with the national system and be willing to support its policies and pay taxes; the greater the likelihood that C2C E-commerce operators may face a tax evasion examination, the more ready they are to pay tax. Factors suggested as influencing tax morale and the taxpayers’ decision to pay tax emerge. Improving the transparency of the government, legal justice and the supervision of the tax authorities are suggested to improve the willingness to pay tax and the ability of the taxpayers to execute their willingness. Schools can add national pride as well as patriotic education to their curriculum.

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