摘要
纳税人权利意识的提升对于构建现代税收制度具有重要意义,要提升纳税人权利意识就必须探讨影响纳税人权利意识的因素。本文利用2010年中国综合社会调查(CGSS2010)中受访者对调查问卷中D91问和D96问的回答来衡量居民的纳税人权利意识,同时,构建MIMIC模型测算中国省级层面的财政幻觉指数。在此基础上,构建ordered probit模型实证研究了地区层面的财政幻觉指数对地区内居民纳税人权利意识的影响。研究结果表明,地区的财政幻觉指数越高,当地居民的纳税人权利意识越薄弱,即财政幻觉会削弱居民的纳税人权利意识。同时,对于不同民族与宗教信仰的居民,财政幻觉对纳税人权利意识的影响有着显著差异。本文研究表明,降低地区的财政幻觉,可以有效提高居民的纳税人权利意识。
The improvement of taxpayers’awareness of rights is of great significance to the construction of a modern tax system in China.To enhance taxpayers’awareness of rights,it is necessary to explore the factors that affect taxpayers’awareness of rights.This article uses CGSS2010 respondents’answers to questions D91 and D96 in the questionnaire to measure residents’awareness of taxpayers’rights.Furthermore,this paper builds a MIMIC model to estimate China’s provincial fiscal illusion index.On this basis,this paper constructs an ordered probit model to empirically study the influence of the regional fiscal illusion index on local residents’taxpayer right awareness.The results show that the higher the regional fiscal illusion index,the weaker the taxpayer rights awareness of local residents,that is,the fiscal illusion will weaken the taxpayer rights awareness of local residents.For residents of different ethnicities and religious beliefs,the impact of fiscal illusion on taxpayer right awareness varies significantly.The research in this paper shows that reducing the fiscal illusion in the region can effectively improve residents’taxpayer right awareness.
作者
邓明
张琪
DENG Ming;ZHANG Qi(School of Economics,Xiamen University,361005)
出处
《制度经济学研究》
2022年第2期1-24,共24页
Research on Institutional Economics
基金
国家自然科学基金面上项目“中间产品进口、技能偏向性技术进步与技能溢价”(项目编号:71973111)资助
