基于范拉伊模式的个人所得税纳税人意识调查研究

发布时间：2018-12-14 21:19

【摘要】：近年来，我国税收收入一直保持着稳定较快增长的态势，其中，个人所得税是自税制改革以来收入增长最为强劲的税种之一，在部分地区已跃居为地方税收收入的第二位，成为地方财政收入的主要来源。尽管如此，个人所得税仍然是税收流失的重灾区。据保守估计，个人所得税税收流失规模甚至远超过实际的征收规模。究其原因，有税制问题、征管技术问题，但从内因来看，根本问题还在于没有明晰和确立个人所得税的纳税人权利主体地位。因此，本文借助范拉伊模式，通过问卷调查，分析影响个人所得税纳税人意识的主要因素，以期构建有利于提高个人所得税纳税人意识的税制体系和税收环境。首先，本文从个人所得税纳税人意识的概念约定入手，依托经济心理学分析模式范拉伊模式，结合个人所得税的特点进行了修正，从而形成具体的个税纳税人意识模式。然后在理论分析的基础上，针对影响个税纳税人意识的主要因素设计问卷调查，对理论分析进行实证检验。最后，，切合我国税制结构调整的改革趋势，提出重构个人所得税纳税人意识的政策建议。
[Abstract]:In recent years, China's tax revenue has maintained a steady and rapid growth trend. Among them, the personal income tax is one of the most powerful tax types since the tax system reform, and has leapt to the second place of the local tax revenue in some areas. Become the main source of local revenue. Despite this, personal income tax is still a major tax loss disaster area. According to conservative estimates, the loss of personal income tax revenue is much larger than the actual scale of collection. There are tax system problems and technical problems of collection and management. However, the fundamental problem lies in the lack of clarity and establishment of the subject status of taxpayers' rights in personal income tax. Therefore, with the help of Van Rai's model and questionnaire survey, this paper analyzes the main factors that affect the consciousness of individual income tax payers in order to construct a tax system and a tax environment conducive to raising the awareness of individual income tax payers. First of all, this paper starts with the concept agreement of the personal income tax taxpayer consciousness, relying on the economic psychology analysis model van Rai mode, combined with the characteristics of personal income tax to carry on the revision, thus forms the specific individual tax taxpayer consciousness pattern. Then, on the basis of theoretical analysis, this paper designs a questionnaire survey on the main factors that affect the consciousness of individual tax payers, and makes an empirical test on the theoretical analysis. Finally, in line with the reform trend of tax system structure adjustment in China, the author puts forward some policy suggestions on reconstructing the consciousness of individual income tax payers.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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