Bridging Management and Compliance: The Role of Tax Management in China's Coal Industry

Tax management involves organizing and handling tax affairs to ensure adherence to tax regulations, optimize tax liabilities, and minimize tax risks. China has heavily invested in enhancing its tax management infrastructure, including the Golden Tax Project, aiming for comprehensive tax regulation coverage. However, the coal industry continues to struggle with compliance issues, evidenced by frequent regulatory breaches. This study examine the influence of managerial factors on accounting compliance in the coal industry, focusing on the mediating role of tax management. Employing regression analysis and mediation models, we examine the relationship between managerial factors, tax management improvements, and accounting compliance. Our findings highlight the significant positive impact of enhanced tax management on compliance, underscoring the necessity for proactive tax strategies. The study offers valuable insights for policymakers and industry stakeholders, suggesting that improved tax management practices can significantly enhance compliance within the coal industry.