青年税收素养如何影响纳税遵从:一个实证分析  

How does the Tax Literacy of Young People Affect the Tax Complaince:An Empirical Analysis

作　　者：王盼欣 刘南 孔军[2] 张添泽 周亚杰 Wang Panxin;Liu Nan;Kong Jun;Zhang Tianze;Zhou Yajie

机构地区：[1]中国矿业大学(北京)管理学院 [2]西北大学经济管理学院 [3]香港岭南大学数据科学学院,中国香港 [4]国家税务总局太原市杏花岭区税务局

出　　处：《财政科学》2024年第7期95-108,共14页Fiscal Science

基　　金：中国商业统计学会2023年度规划课题“公众税收素养与互联网公益信息质量对慈善参与影响研究”(项目编号:2023STY5);国家外国专家项目“中国西部城乡劳动力市场融合的综合测度研究”(项目编号:G2023041027L)。

摘　　要：税收现代化是国家治理体系和治理能力现代化在税收领域的具体体现,必然要求纳税人具备良好的税收素养以保障纳税遵从。本文基于调查数据并运用Probit模型实证分析了税收素养对青年纳税遵从的影响。研究发现:青年人群的税收素养普遍偏低;提升税收素养能显著促进青年纳税遵从,税收素养每提高1%,青年纳税遵从的概率将提升4.2%。异质性分析表明,税收素养对青年纳税遵从的促进作用在较高税收素养、95后、男性、低收入、学生和具有本专科及以上学历背景的人群中表现更明显。机制分析表明,税收素养可以通过增加财税关注促进青年纳税遵从;互联网使用在税收素养与纳税遵从之间具有正向调节作用。本文的研究发现为提升我国青年税收素养与优化税收征管提供了重要的经验证据。Tax modernization reflects the modernization of China's governance system and capacity in the field of taxation,which requires taxpayers to form a good tax literacy to achieve tax compliance.This paper conducts an empirical analysis to investigate the impact of tax literacy on tax compliance among youth.The results show that:First,young people demonstrate low tax literacy.Second,one-unit increase in tax literacy is associated with a decline of probability for tax compliance by 4.2 percentage points,which indicates that tax literacy pro-motes tax compliance.Third,heterogeneity analyses show that the impact of tax literacy on tax compliance is more pronounced among people with higher tax literacy,generation Z,males,low incomes,students,as well as those with college degree.Finally,the mechanistic analysis suggests that tax literacy can promote tax compli-ance through increases fiscal attention and that Internet application has a positive moderating effect between tax literacy and tax compliance.Therefore,this paper provides important empirical evidence for improving tax liter-acy among public and optimizing tax administration.

关 键 词：税收素养 纳税遵从 税收现代化 

分 类 号：F812[经济管理—财政学]