基于财务数据的纳税人税收遵从度衡量模型构建——来自医药上市公司的实证  

Construction of Taxpayer's Tax Compliance Measurement Model based on Financial Data——Evidence from Pharmaceutical Listed Companies

作　　者：陈立[1] 张倩[1] 朱开杰 

机构地区：[1]重庆理工大学财会开发与研究中心

出　　处：《财会通讯（中）》2018年第9期124-128,共5页Communication of Finance and Accounting

基　　金："重庆市人文社科重点研究基地重庆理工大学财会研究与开发中心重点课题"(项目编号:17ARC106)阶段性研究成果

摘　　要：本文从纳税人的角度,分析影响税收遵从度的主要因素并以上市公司公开财务数据为样本,采用主成分分析和logistic回归分析等研究方法构建纳税人税收遵从度衡量模型同时提出改进意见。From the perspective of taxpayers, this paper analyzes the main factors affecting tax compliance and takes the public financial data of listed companies as a sample, adopts the methods of principal component analysis and logistic regression analysis to construct the measurement model of taxpayers' tax compliance and puts forward some suggestions for improvement.

关 键 词：税收遵从度 财务指标 主成分分析 LOGISTIC回归分析 

分 类 号：F812.42[经济管理—财政学] F426.72