Taxpayers' tax integrity and compliance consciousness is the soil for China's tax system to play the function of income regulation and promote social fairness. Based on the events publicly reported by the media on tax evasion punishment in China in 2018, under the framework of the deterrence theory of A-S model, this paper designs an intensity difference model to analyze how taxpayers' perception of tax enforcement environment affects their tax integrity. The study found that the public's tax integrity is significantly driven by their perception of the tax enforcement environment, and urban public's attention to the punishment of tax violations increases by a standard deviation, individual income tax per worker in cities will rise by about 4 percentage points. This conclusion is exogenous and robust. The heterogeneity results show that taxpayers will have different compliance elasticity due to the different perception of the law enforcement environment and income level., and the areas with weaker original inspection strength and higher income level are more vulnerable to the deterrent impact of media reports. The conclusions of this paper provide policy implications for establishing social universal tax integrity, improving the efficiency of the tax system, and promoting social equity and common prosperity.

纳税人的税收诚信和遵从意识是我国税收体系发挥收入调节功能、促进社会公平的土壤。本文基于2018年我国对逃税处罚的媒体公开报道事件,应用 A-S模型的威慑理论框架,设计强度差分模型,分析纳税人的税收执法环境感知度对其税收遵从的影响。研究发现:公众的税收遵从显著受到其对税收执法环境感知的驱动影响,各城市公众对税收违法处罚的关注每增加一个标准差,城市的单位劳动个人所得税将提高约4个百分点,这一结论外生稳健。异质性结果表明,纳税人会因执法环境的感知差异和收入水平差异而有不同的遵从弹性,原稽查力度更弱、收入水平更高的地区更容易受到媒体报道的威慑冲击。本文的研究结论为建立社会普遍的税收诚信、提高税收制度效能、促进社会公平和共同富裕提供政策启示。