城市居民税负感及影响因素的实证研究

发布时间：2018-03-10 03:20

本文选题：税负感　切入点：居民收入　出处：《河北经贸大学学报》2015年02期 　论文类型：期刊论文

【摘要】：根据北京市居民税负感调查所得数据,通过对居民税负感及其影响因素之间的相关性实证研究,得出结论,税负感与收入、文化程度、年龄以及对税收的了解程度等因素呈显著正相关,与是否参加社保呈显著负相关。在被调查的居民中,超过一半的居民税负感较重或很重,其中,收入越高和对税收了解的越多税负感就越重,本科学历和中年人群税负感较重,未参加社保的居民税负感较重,参加社保的居民税负感较轻。税负感研究的结论显示,居民税负感不仅与税收负担的高低密切相关,而且与国家的财政支出方向密切相关,扩大财政的民生开支是降低居民税负感的重要途径。
[Abstract]:According to the data obtained from the survey of residents' tax burden in Beijing, and through the empirical study on the correlation between the sense of tax burden and its influencing factors, we can draw a conclusion that the sense of tax burden, income, education level, Factors such as age and understanding of taxation were significantly positively correlated, and negatively correlated with participation in social security. More than half of the residents surveyed had a heavy or heavy sense of tax burden, among which, The higher the income and the more the sense of tax burden learned about taxation, the more heavy the sense of tax burden is among the undergraduate and middle-aged people, the heavier the sense of tax burden of residents who do not participate in social security, and the lighter the sense of tax burden of residents participating in social security. The conclusion of the study on the sense of tax burden shows that. The sense of tax burden of residents is not only closely related to the tax burden, but also closely related to the direction of national financial expenditure. It is an important way to reduce the sense of tax burden of residents to expand the financial expenditure on people's livelihood.
【作者单位】：对外经济贸易大学金融学院;绵阳师范学院商学院;
【基金】：国家社会科学基金项目(12BGL023) 教育部人文社会科学基金项目(12YJ709114)的资助
【分类号】：F812.42

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