摘要
税收征纳中纳税人感知的税收公平会对个人纳税意愿产生重要影响。通过把税收公平划分为征税、纳税和用税公平三个维度,借助税收征管调查数据,利用有序Probit模型对影响个人税收遵从的公平因素进行实证检验。回归结果显示:税收征、纳、用环节的公平感都会影响个人纳税意愿,各个环节之间还存在相互关联影响,尤其税收征用环节,税务机关和政府的表现会显著影响纳税人对纳税行为的观感。要提高纳税人的纳税意愿,降低其对税收不遵从的抵触,不仅应当合理调整税制,区分税率税法适用性并确保执法公平,还应当规范和约束政府行为,践行"阳光财政",以有效提高纳税人对税收的认同感。
Tax fairness in the process of tax collection has an important influence on individual tax morale. This article classifies tax fairness into three dimensions,including fairness in tax levying,paying and using,and by borrowing the survey data on tax collection and administration,an empirical study is made on the fairness factors which influence individual tax compliance by using the ordered Probit model. Regression results show that the fairness in tax levying,paying and using all have significant effect on individual tax morale. Besides,the fairness among the three links interacts with each other,especially in tax levying and using links. The performance of tax authority and government significantly influences the feeling of tax payers to pay tax. To improve tax morale of tax payers and reduce their unwillingness to follow tax compliance,we should not only adjust the tax system reasonably,differentiate the applicability of tax law and ensure the fairness of law enforcement,but also regulate and restraint government behaviors,and advocate the policy of ' sunshine finance' to raise the sense of agreement of tax payers to pay tax.
出处
《云南财经大学学报》
CSSCI
北大核心
2014年第3期50-59,共10页
Journal of Yunnan University of Finance and Economics
基金
国家自然科学基金项目"威慑风险
激励机制与高收入个人纳税不遵从规制"(70973050)
上海财经大学博士研究生教育创新项目"转移支付与地方征税努力的理论与实证研究"(CXJJ-2013-397)
