基于正交实验的居民环保税收支付意愿研究  

On the Willingness of Residents' Environmental Protection Tax Payment Based on Orthogonal Experiment

作　　者：王赟[1] 张丽萍[1] 鲍兴元 

机构地区：[1]宁波大学科学技术学院,浙江宁波315212 [2]中国科学院宁波工业技术研究院(筹),浙江宁波315201

出　　处：《宁波大学学报（人文科学版）》2017年第4期129-132,共4页Journal of Ningbo University：Liberal Arts Edition

基　　金：宁波大学科学技术学院院级科研项目"基于正交设计法的纳税人环保税收支付意愿研究"(YKZ17006)

摘　　要：基于浙江省内的调查数据,采用正交设计法,研究了居民环保税收支付意愿及其主要影响因素。研究表明:家庭年收入对居民环保税收支付意愿影响最大,年龄、住房情况和婚姻状态的影响依次减少,教育水平影响最小。当居民年龄在45-60岁之间、婚姻状态为已婚、教育水平为本科、家庭年收入在20-30万元之间、有1套住房时,居民环保税收支付意愿最强烈。由此可见,当居民的生活状态达到一定水平时,人们对环境也会越来越重视,也更愿意为保护环境进行投资。Based on the survey data in Zhejiang Province, this paper gives a study of the willingness of residents to pay for environmental protection tax and its main influencing factors by using the method of orthogonal design. Research shows that family annual income is the biggest influence on the willingness to pay for environmental protection tax,the influence of age, housing situation and marital status with Educational level being the least influence. When the residents are married, aged 45-60, undergraduate educated with a family income between 20-30 million and 1 sets of housing, their environmental protection tax willingness are the most strongest. Thus, when the living conditions of the residents reached a certain level, people will pay more and more attention to environment, but also more willing to invest in environmental protection.

关 键 词：环境问题 税收支付意愿 正交实验 

分 类 号：F810.423[经济管理—财政学]