如何有效征税：来自纳税遵从实验的启发  

How to Tax People in Developing Countries: Insights from a Tax Compliance Experiment in China

作　　者：余莎[1,2] 耿曙[1] 孔晏[1] 

机构地区：[1]上海财经大学公共经济与管理学院 [2]杜克大学政治学系

出　　处：《公共行政评论》2015年第3期151-175,205,共25页Journal of Public Administration

摘　　要："如何有效征税"问题普遍困扰发展中国家。现有文献多从"稽查"或"道德"角度解释纳税遵从,并相应规划税收政策,但由于发展中国家大多税收道德不高、稽查能力不足,现有理论对其帮助有限。与之不同的是,论文从纳税心理入手,通过实验方法,考察税率对人们纳税遵从以及国家税收收入的影响。结果发现:其他情况不变时,法定税率越高,纳税人逃税越多,但纳税额却越高。根据作者分析,其中关键在纳税申报时是以法定税负作为决策的参考点,逃税为纳税人带来心理收益,但后者会随收益增多而"边际满足"递减,最终表现为"税率越高,交税越多"的趋势。基于上述,论文侧重纳税决策的心理历程,为发展中国家的收入汲取问题提供了一个新的分析框架。Taxing people effectively is a universal puzzle to most developing countries.The literature divides into two approaches—audit plus penalty or norm plus morale—to explain tax compliance and guiding tax policies. However,due to limited tax capacity and low tax morale in most developing countries, these theories help very little.Therefore this paper develops a different approach. First, it operates from the perspective of tax psychology and presents an understanding of tax compliance using experimental methods. All of which is used to investigate the impact of a tax rate on tax compliance and then tax revenue. The experiment's results show that holding other factors constant,the subjects react to higher tax rates by both evading and paying more taxes. According to our analysis,subjects anchor their reference point at the statutory tax rate when making a decision on reporting pre- tax income. Hiding pre- tax income,i. e. evading taxes,would make them achieve 'extra psychological gains ',which brought decreasing marginal satisfaction to the subjects. And that is why the subjects would pay more taxes at higher tax rates. In general,the theory above emphasizes the psychology of tax compliance, and provides a new framework to solve the revenue collection puzzle in developing countries.

关 键 词：税率 纳税遵从 税收 税务稽查 前景理论 

分 类 号：F812.42[经济管理—财政学]