中国居民税收公平感的维度及测量

发布时间：2018-04-28 05:15

本文选题：税收 + 公平感　；参考：《财会月刊》2017年15期

【摘要】：结合传统税收理论和组织公平理论对居民税收公平感的维度界定与测量进行了探索性研究。首先提出了一个由横向公平、纵向公平、交换公平、程序公平和分配公平构成的五维度公平模型,并从理论上界定了这五个维度之间的从属关系。然后根据不同税收公平维度的含义确定测量指标并进行了实证分析,形成税收公平感的测量模型。最后从理论和实践意义角度对研究结果进行了讨论。
[Abstract]:Combined with the traditional tax theory and the theory of organizational justice, this paper makes an exploratory study on the definition and measurement of residents' sense of tax fairness. Firstly, a five-dimensional fair model consisting of horizontal equity, vertical equity, exchange fairness, procedural equity and distributive equity is proposed, and the subordinate relationship between the five dimensions is defined theoretically. Then according to the meaning of different dimensions of tax equity, the measurement index is determined and the empirical analysis is carried out to form a measurement model of the sense of tax fairness. Finally, the research results are discussed from the point of view of theory and practice.
【作者单位】：杭州电子科技大学会计学院;
【基金】：浙江省教育厅研究项目“创新税收征管视角下的税收公平感和税收道德研究”(项目编号:Y201329773)
【分类号】：F812.42

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