纳税人个性特征与纳税遵从关系的实证研究  

An Empirical Study on the Relation between the Personality of Taxpayers and Tax Compliance

作　　者：韩晓琴[1] 彭骥鸣[1] 

机构地区：[1]中共国家税务总局党校,江苏扬州225007

出　　处：《税务与经济》2013年第1期78-85,共8页Taxation and Economy

摘　　要：影响纳税人遵从的因素是多方面的,其中纳税人个性特征会影响纳税遵从。纳税人个性特征包括年龄、职业、受教育程度、风险偏好、价值取向、个人收入水平、纳税心理等。实证研究表明,因纳税人个性特征不同,致使纳税遵从也存在差异。了解哪些因素会影响纳税人的税收遵从行为,可以有针对性地采取措施,提升税务机关的征管质效,促进纳税遵从。There are various factors which could influence the compliance of taxpayers. Personality is one ot these factors. Personality of taxpayers includes age, occupation, education background, risk preference, value, personal income, psychology, etc.. The empirical study indicates that different personalities of taxpayers result in differences of tax compliance. After knowing what factors could affect the tax compliance of taxpayers, the government could take measures to increase the efficiency of collection and management of tax authorities and promote tax compliance.

关 键 词：纳税人个性特征 纳税遵从 实证研究 

分 类 号：F810.42[经济管理—财政学]