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How does human capital in the public sector affect tax uncertainty?
Weiyi Hou
Kunpeng Sun
Human Resources Management and Services 2024, 6(2), 3486; https://doi.org/10.18282/hrms.v6i2.3486
Submitted:24 Apr 2024
Accepted:26 Apr 2024
Published:07 Jun 2024
Abstract

This paper provides new evidence on human resources management within the public sector. We explore the impact and mechanisms of the education and skills of tax inspectors on tax uncertainty using data from A-share-listed companies from 2009 to 2016. Our findings show that tax uncertainty is negatively correlated with the increase in human capital in the tax inspection bureau. That is, tax inspectors with higher levels of education and those who are certified tax agents help reduce tax uncertainty. Further analysis demonstrates that the impact of tax inspectors on tax uncertainty is most pronounced within large-scale and long-established firms.

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© 2025 by the EnPress Publisher, LLC. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license.

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