社会规范与高收入个人纳税遵从
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财经研究 2013 年 第 39 卷第 12 期, 页码：6 - 18
摘要
参考文献
摘要
构建高收入者纳税遵从的社会规范是当前中国税收"严征管"转型的重要命题。文章通过系统梳理社会规范与纳税遵从理论之间的联系,提出更全面的研究问题和假设,并使用通径分析方法展开研究,得出如下主要结论:(1)不同类型社会规范与高收入者纳税遵从之间存在多样化的理论联系,而不仅是间接、递进式地影响纳税遵从。(2)个体"搭便车"行为心理与对"身边人"不遵从的高度怀疑之间的相互强化构成了纳税遵从中的一种社会性心理。(3)税务稽查、税制和公共品供给等既可以直接影响纳税遵从,又可以激励或阻碍社会规范的形成与发展。文章建议从信息公开、诚信激励、社会宣传、税收稽查、公平、税收执法服务和针对性征管等方面构建高收入者纳税遵从的社会规范。
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[12]Slemrod J,Bakija J M.Taxing ourselves:A citizen’s guide to the great debate over tax reform[M].Cambridge,MA:The MIT Press,2008.
引用本文
汪冲, 赵玉民. 社会规范与高收入个人纳税遵从[J]. 财经研究, 2013, 39(12): 6–18.
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