司法廉洁、安全与税收道德——以OECD国家为例  

Judicature Incorruptibility,Security and Tax Morale——A Case of OECD Countries

作　　者：杨得前[1] 

机构地区：[1]江西财经大学公共管理学院,江西南昌330013

出　　处：《税务与经济》2008年第2期65-69,共5页Taxation and Economy

基　　金：江西省教育科学规划项目(07YB187)的阶段性成果

摘　　要：税收道德衡量的是纳税人的态度,而公众价值观调查为我们度量税收道德提供了一个独特的视角,进而能够使税收道德成为一个因变量来方便我们进行分析。通过对OECD国家的研究和分析,结果表明,税收道德与税收遵从之间正相关,而司法廉洁、安全与税收道德之间也存在显著的正相关。即腐败行为将严重损害公民的税收道德,随着严重犯罪的增加,公民的税收道德随之下降。Tax morale measures the attitude of taxpayers. Investigations of public values provide a unique perspective for us to measure tax morale. Then tax morale becomes a dependent variable to help us analyze. Through the research and analysis of OECD countries, the results shows that there are positive associations between tax morale and tax compliance. There are some positive associations among judicature incorruptibility, security and tax morale too. That is, corruption will seriously undermine the public tax morale. With the increase in serious crimes, citizens＇ tax morale is declining too.

关 键 词：税收道德 税收遵从 司法廉洁 安全 

分 类 号：F810.42[经济管理—财政学]