税收遵从影响因素的实验分析  

Experimental Analysis on Factors of Tax Compliance

作　　者：童疆明[1] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200439

出　　处：《税务与经济》2009年第2期81-87,共7页Taxation and Economy

摘　　要：税收不遵从问题是各国政府面临的一大难题,各国政府都力图从那些影响纳税人遵从决策的因素中找到有效的方法来提高税收遵从水平。运用实验的方法对纳税人税收遵从的主要影响因素进行分析表明:较高的税收检查概率、罚款率,纳税人从政府获得较多的公共物品以及较低的"不存在第三方报告的收入"的比重,会导致纳税人税收遵从率较高;纳税人感到自己是不公平的受害者,税收遵从率较低;税率、纳税人收入水平及性别对税收遵从的影响是不确定的。应从树立现代税收意识、加强税收检查、提高税收执法质量等方面提高我国纳税人税收遵从水平。Tax non-compliance is a major challenge facing with by all countries in the world.And all countries try to find effective ways to improve tax compliance according with those factors which affect taxpayers to comply with tax law.How the main factors affect taxpayer compliance has been studied by experimental methods.And conclusions have been drawn as follows： tax audit rate,penalty rates,provision of public goods have positive relationship with tax compliance;the higher ratio of shares of income that is not reported to the tax authority by a third party can lead to worse tax compliance;if taxpayer is victim of inequity,then tax compliance will decreased;and influences of factors such as tax rate,taxpayer＇s income and gender in tax compliance are instable.On these conclusions,such proposals as building tax awareness,strengthening tax audit and improving the quality of tax law enforcement are found to increase the level of tax compliance.

关 键 词：税收遵从 影响因素 纳税人 

分 类 号：F810.42[经济管理—财政学]