交换公平感对纳税遵从的影响

发布时间：2018-10-26 08:08

【摘要】：近年来，逃税问题在我国愈演愈烈，业已成为社会各界普遍关注的热点。本文以个人所得税的纳税决策过程为研究对象，从纳税人行为的角度采用实验经济学的方法对该问题进行解读，，认为纳税人的纳税决策过程会受到交换公平感的影响。纳税人和政府之间的关系可以被看作一种特殊的交换关系，即纳税人通过纳税向政府购买公共产品和服务，如社会福利、教育、维持法律和秩序、国防等。因此，纳税人对政府的满意度应该起到了重要的作用，即所谓的交换公平感。论文设计了两个行为实验来验证交换公平感的影响。通过对比反馈了公共品和没有反馈公共品的两类被试的申报额和纳税遵从率，论文得到了如下的结论：交换公平感在一定程度上会提升纳税人的遵从水平；当政府提供公共品的效率低时，认为公平感重要的被试在政府提供公共品时会提升自己的遵从水平，而认为公平感不重要的被试则不会；当政府提供公共品效率高时，无论纳税人认为公平感重不重要，都会在政府提供公共品时提升自己的遵从水平。论文结论对现有研究形成了有益的补充，对构造促进纳税遵从的机制也有一定的启示作用。
[Abstract]:In recent years, tax evasion has become more and more serious in our country. This paper takes the tax decision process of individual income tax as the object of study, from the point of view of taxpayer's behavior, uses the method of experimental economics to interpret this problem, and thinks that the taxpayers' tax decision process will be affected by the sense of exchange fairness. The relationship between the taxpayer and the government can be regarded as a special exchange, that is, taxpayers purchase public goods and services from the government by paying taxes, such as social welfare, education, maintenance of law and order, national defense and so on. Therefore, taxpayers' satisfaction with the government should play an important role, so-called a sense of fair exchange. Two behavioral experiments were designed to verify the effect of exchange fairness. By comparing the return amount and the tax compliance rate between the public goods and the non-feedback public goods, the paper draws the following conclusions: the exchange sense of fairness will improve the taxpayers' compliance level to a certain extent; When the efficiency of public goods provided by the government is low, the subjects who think that fairness is important will improve their compliance level when the government provides public goods, while those who think that fairness is not important will not; When the government is efficient in providing public goods, taxpayers, regardless of whether they think fairness is important, will raise their compliance levels when providing public goods. The conclusion of this paper is a useful supplement to the existing research, and it also has some enlightening effect on the construction of the mechanism to promote tax compliance.
【学位授予单位】：北京师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D630;F812.42

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