房地产税纳税遵从的国外研究进展  

The Research Progress Abroad about the Property Tax Compliance

作　　者：刘华[1] 李佳慧 Liu Hua;Li Jiahui

机构地区：[1]华中科技大学管理学院财政金融系

出　　处：《财政科学》2023年第6期148-160,共13页Fiscal Science

基　　金：国家自然科学基金面上项目“房屋价值与居民收入不相称条件下的房地产税纳税能力评估与税制设计研究”(项目编号:71873049);国家自然科学基金面上项目“开放性背景下房产税改革对居民行为的影响研究”(项目编号:71673094)。

摘　　要：提高纳税遵从有利于增加政府收入、发挥税收调节收入分配的作用,是完善现代财税制度的一项重要目标。但是,房地产税税基与税源相分离、税收凸显性强、税收公平感低等特性对居民纳税遵从产生了重要的负面影响,是房地产税研究者和政策制定者始终关心的话题。本文遵循历史演进的顺序,从房地产税纳税能力、房地产税遵从成本和房地产税税收感知三个方面,对国际上已开征房地产税的国家和地区现有房地产税纳税遵从的相关文献进行了系统地整理、归纳和分析,并在此基础上对未来房地产税纳税遵从的研究方向进行展望。Improving tax compliance is conducive to enhancing government revenue and play the role of taxation in income redistribution,which is a core goal to improve the fiscal and tax system.However,the characteristics of property tax,such as the separation of tax base from tax source,strong tax salience,and low sense of tax fairness have an important negative impact on residents'tax compliance,which is always a topic of concern for property tax researchers and policy makers.Following the sequence of historical evolution,this paper systematically summarizes the existing literature on property tax compliance from three aspects:the ability to pay,the cost of property tax compliance and the perception of property tax.Finally,based on the summary of existing literature,this paper looks forward to the future research direction of property tax compliance.

关 键 词：房地产税 纳税能力 遵从成本 税收感知 

分 类 号：F811.4[经济管理—财政学]