摘要
利用对武汉市市民随机进行的问卷调查所取得数据资料,运用多元逻辑回归分析法,对我国社会纳税风尚与个人纳税遵从相关性进行分析。实证研究结果表明:社会纳税风尚对个人纳税遵从具有显著影响,并且纳税人的个体属性差异会影响其对社会纳税风尚的感知。
Based on the results of a questionnaire made in Wuhan, this paper adopts the method of Multivariate Logistic in order to analyze the relationship between social norms and individual tax-compliance in our country. The results of our empirical study： In making tax-compliance decisions taxpayers think social norm is an important reference, and personal characteristics affect the perception of social norms.
出处
《武汉理工大学学报》
EI
CAS
CSCD
北大核心
2008年第12期181-184,共4页
Journal of Wuhan University of Technology
基金
国家自然科学基金(70873405)
教育部规划基金
