财政透明度会提高居民纳税遵从意愿吗?  

Will Fiscal Transparency Improve Residents’ Tax Compliance Willingness?

作　　者：郝晓薇[1] 杨帆[1,2] 王文甫 HAO Xiaowei;YANG Fan;WANG Wenfu(School of Finance and Tax,Southwest University of Finance and Economics,Chengdu 611130,China;School of Public Management,Southwest University of Finance and Economics,Chengdu 611130,China;School of Economics,Sichuan University,Chengdu 610044,China)

机构地区：[1]西南财经大学财政税务学院,四川成都611130 [2]西南财经大学公共管理学院,四川成都611130 [3]四川大学经济学院,四川成都610044

出　　处：《中国软科学》2022年第6期41-50,共10页China Soft Science

基　　金：国家社科基金项目“中国宏观经济不确定性测量、效应及其传导机制研究”(18BJL027);教育部人文社会科学研究西部和边疆地区规划基金项目“税收驱动小微企业内生发展的实证研究与政策设计”(20XJA790004)。

摘　　要：基于2015年中国综合社会调查数据,用有序多项模型研究财政透明度对居民纳税遵从意愿的影响,发现提高财政透明度对居民纳税遵从意愿具有显著正向影响,提高公共服务满意度发挥了中介效应,但对于低收入或低学历样本该影响不显著。因此,提高财政透明度,提升公共产品和服务质量是增强居民纳税遵从意愿的有效途径。Based on the data of Chinese General Social Survey(CGSS) in 2015, this paper uses Ordered Probit model to study the impact of fiscal transparency on residents’ tax compliance willingness. The results show that: the fiscal transparency has a significant positive impact on residents’ tax compliance willingness, and the improving public service satisfaction played an intermediary effect, but for low-income families and low education group, fiscal transparency has no significant impact on residents’ tax compliance willingness. Therefore, improving the fiscal transparency and the quality of public goods and services are effective ways to enhance residents’ tax compliance willingness.

关 键 词：财政透明度 居民纳税遵从意愿 公共服务满意度 

分 类 号：F812[经济管理—财政学]