Exploring Tax Management Efficiency: A Pathway to Enhanced Financial Transparency in China's Coal Sector.

In recent years, China has made substantial investments in its tax administration system, achieving nationwide tax regulation coverage through the Golden Tax System. However, despite these efforts, the coal industry has faced persistent challenges in accounting and tax compliance, marked by an increase in regulatory violations. Against this backdrop, this study explores the role of tax management efficiency in enhancing financial transparency within the coal sector. Using regression analysis and mediation modeling, the research examines the relationship between tax management upgrades and financial transparency, emphasizing compliance as a mediating factor. The findings reveal a significant positive correlation between improved tax management practices and financial transparency, underscoring the critical role of initiative-taking tax strategies in fostering regulatory adherence and trust. By identifying key determinants of transparency and the mediating role of compliance, this study offers valuable insights for policymakers and stakeholders aiming to build a more transparent and accountable coal industry. [ABSTRACT FROM AUTHOR]