税收凸显影响因素分析  

Analysis of the Influence Factors to Tax Salience

作　　者：种聪 王婷[1] 

机构地区：[1]内蒙古财经大学研究生院,内蒙古呼和浩特010070

出　　处：《内蒙古财经大学学报》2016年第4期16-22,共7页Journal of Inner Mongolia University of Finance and Economics

基　　金：内蒙古财经大学经济发展研究院阶段性成果

摘　　要：本文基于行为经济学理论和税收凸显理论的国内外文献综述,诠释了税收凸显的内涵及其影响因素。使用问卷调查法搜集数据,在18个省发放问卷3600份,收回有效问卷3182份。在一手微观数据的基础上使用因子分析法,构建了税收凸显度的指标体系。通过多元回归分析,验证了税收凸显度各影响因素,并提出了中国不宜实行过高累进税率等政策建议。Based on the theory of Behavioral Economics and survey analysis methods,this thesis explains the tax salience theory. We had issued 3600 questionnaires in 18 provinces,and retrieved 3182 effective questionnaires.On the basis of one hand micro data,by using Factor Analysis,this paper constructs the index system of tax salience and by multiple regression analysis,then verifies the influence of various factors on the tax salience. We put forward some policy suggestions related,such as China should not be set progressive rates too high.

关 键 词：税收凸显 税收凸显指标体系 因子分析 

分 类 号：F810.42[经济管理—财政学]