纳税遵从影响因素研究
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摘要
因纳税不遵从产生的税收流失,是各国税收治理面临的普遍问题。即使在号称最发达国家的美国,纳税不遵从导致税收流失现象也较为严重。我国90%的财政收入来自税收,在经济转型和贫富差距快速拉大的时期,纳税不遵从现象较为突出,影响到和谐社会建设和税收发展。
本文采用文献研究法、访谈法、问卷调查法和统计分析方法,综合运用行为心理学等理论,对纳税遵从的作用机理和影响因素进行了深入研究。其中,围绕经济、政治和道德因素对纳税遵从影响的问卷调查和实证研究在国内是较前沿的。这对促进我国纳税遵从研究的深入开展,为今后逐步建立起类似于美国的纳税人遵从数据资料库,进一步加强税源管理和改进征管提供了相应的研究思路和理论支持。本文以结构式访谈和问卷调查为基础,访谈了长沙、株洲十余户性质、类型和规模不同单位的负责人和业务主管,并在长沙随机问卷调查近千户纳税人,为实证研究提供了翔实数据。基于国内研究数据,本文的主要研究内容如下：
1.研究了纳税遵从行为的作用机理。本文归纳分析了纳税遵从的有关理论,重新辨析了纳税遵从的相关概念,并基于行为经济学等有关理论,提出了纳税人遵从行为研究新的理论框架,从经济、政治和道德角度对影响纳税遵从的相关因素及其作用模式进行了理论研究。
2.围绕经济、政治和道德因素对纳税遵从的影响进行了模型构建与实证分析。依据行为经济学等理论,对影响纳税遵从的相关因素进行了因子分解,归纳出若干影响因素因子,并对调查问卷的数据进行实证分析,得出相关结论。本文并对因子和模型进行了检验分析,提出较有说服力的研究结论。
3.考察验证了有关理论假设。在经济因素影响中,围绕成本收益比较这一基点,考察了不同的成本支出因子对纳税人遵从意愿的影响；在政治因素影响中,围绕政治信任这一基点,考察了纳税人遵从意愿与税务机关信任之间的相互关系及影响因子；在道德因素影响中,围绕税收道德这一基点,考察了纳税人道德认知与遵从意愿之间的相互关系及影响因子。
通过实证研究,本文得出如下研究结论：
1.纳税遵从的经济影响模型由扭曲成本因子、履约成本因子、逃税成本因子和风险收益因子构成。实证研究发现,在经济因素的影响中,纳税人受教育程度、年龄、收入和所在行业等因素影响纳税人的遵从决策。扭曲成本因子与纳税人收入显著相关,履约成本因子与纳税人受教育程度和年龄显著相关,逃税成本因子与纳税人受教育程度显著相关,风险收益因子与纳税人所在行业显著相关。
2.纳税遵从的政治影响模型由税收政策因子、工作认同因子和服务效果因子构成。实证研究发现,在经济因素的影响中,纳税人年龄、收入、职业地位和受教育程度等因素影响纳税人的遵从决策。税收政策因子与纳税人年龄、收入显著相关,工作认同因子与纳税人职业地位显著相关,服务效果因子与纳税人受教育程度、职业地位显著相关。
3.纳税遵从的道德影响模型由社会认同因子、从众心理因子、道德认知因子和社会声誉因子构成。实证研究发现,在道德因素的影响中,纳税人年龄、所在行业、受教育程度等因素影响纳税人的遵从决策。社会认同因子与纳税人年龄显著相关,从众心理因子与纳税人年龄显著相关,道德认知因子与纳税人所在行业显著相关,社会声誉因子与纳税人受教育程度、所在行业显著相关。
The phenomena of taxpayer noncompliance and tax loss are common problems for tax administrating authorities in many countries. Even in the USA, the phenomena are relatively severe. As for China,90%of the fiscal revenue comes from tax collection, and the taxpayer noncompliance appears obvious during a period that the economy transits and the gap between rich and poor grows rapidly. This has affected the construction of harmonious society and the development of taxation system. Using literature research method, interview method, questionnaire method and statistical analysis, and comprehensively applying related theories like behavior psychology, this paper made a further study on the action mechanism and influencing factors of taxpayer compliance, in which the questionnaire method and empirical research made for the influence of economic, political and moral factors on taxpayer compliance was conducted early in China. This study is beneficial to the deep development of taxpayer compliance research, establish taxpayer compliance data library in the future which similar to the U.S, and strengthens the tax basic management and provides corresponding theoretical support for deepening governmental and taxation reform and improving the tax collection and administration.
Based on the methods of structural interview and questionnaire, the author interviewed with ten odd persons in charge or executives of corporations of various nature, category or scale in Changsha and Zhuzhou, and investigated nearly one thousand of taxpayers by means of random questionnaire in Changsha. Lots of data have been collected. Main study contents of this paper are as follows:
1. Action mechanism of taxpayer compliance was studied theoretically. Related theories on taxpayer compliance were inducted and analyzed, and some relevant concepts were re-discriminated. On the basis of related theories like behavior economics, the paper put forward a new theoretical frame for the behavior study on taxpayers' compliance and, as viewed from economics, politics and morality, made theoretical analysis on related factors influencing tax-pay compliance and their action modes.
2. Model construction and empirical analysis were conducted for the influence of economic, political and moral factors on taxpayer compliance. According to behavioral economics theory, the related influencing factors were factorized and inducted. The data from questionnaire were also analyzed. In addition, these factors and models were examined and analyzed and a persuasive conclusion then came into being.
3. Related theoretical hypothesis were studied and verified. As for the influence of economic factors, through centering on the basic point of comparison of cost and benefit, the influence of different cost expenditure factors on taxpayers'compliance will was studied; for influence of political factors, through centering on the government credibility, the action relation between taxpayer's compliance will and credibility of tax authorities and related influencing factors were studied; for influence of moral factors, through centering on tax morality, the relation between taxpayer's moral status and their compliance will and related influencing factors were studied.
The following study conclusions were drawn by means of empirical research:
1. The economical influence model for taxpayer compliance is composed of the distortion cost factor, tax executory cost factor, tax evasion cost factor and risk return factor. Through empirical research we find that among the influence of economical factors taxpayer's compliance decision-making is affected by his educational level, age, income, industry involved, etc. Distortion cost factor is significantly correlated with taxpayer's income, executory cost factor significantly correlated with taxpayer's educational level and age, tax evasion cost factor significantly correlated with taxpayer's educational level, risk return factor significantly correlated with taxpayer's industry involved, respectively.
2. The political influence model for taxpayer compliance is composed of the tax policy factor, work involvement factor and service effect factor. Through empirical research we find that among the influence of political factors taxpayer's compliance decision-making is affected by his age, income, vocation status, educational level, etc. Tax policy factor is significantly correlated with taxpayer's age and income, work involvement factor significantly correlated with taxpayer's vocation status, service effect factor significantly correlated with taxpayer's educational level and vocation status, respectively.
3. The moral influence model for taxpayer compliance is composed of the social identity factor, mass-following psychology factor, moral cognition factor and social reputation factor. Through empirical research we find that among the influence of moral factors taxpayer's compliance decision-making is affected by his age, industry involved, educational level, etc. Social identity factor is significantly correlated with taxpayer's age, mass-following psychology factor significantly correlated with taxpayer's age, moral cognition factor significantly correlated with taxpayer's industry involved, social reputation factor significantly correlated with taxpayer's educational level and industry involved, respectively.
本文采用文献研究法、访谈法、问卷调查法和统计分析方法,综合运用行为心理学等理论,对纳税遵从的作用机理和影响因素进行了深入研究。其中,围绕经济、政治和道德因素对纳税遵从影响的问卷调查和实证研究在国内是较前沿的。这对促进我国纳税遵从研究的深入开展,为今后逐步建立起类似于美国的纳税人遵从数据资料库,进一步加强税源管理和改进征管提供了相应的研究思路和理论支持。本文以结构式访谈和问卷调查为基础,访谈了长沙、株洲十余户性质、类型和规模不同单位的负责人和业务主管,并在长沙随机问卷调查近千户纳税人,为实证研究提供了翔实数据。基于国内研究数据,本文的主要研究内容如下：
1.研究了纳税遵从行为的作用机理。本文归纳分析了纳税遵从的有关理论,重新辨析了纳税遵从的相关概念,并基于行为经济学等有关理论,提出了纳税人遵从行为研究新的理论框架,从经济、政治和道德角度对影响纳税遵从的相关因素及其作用模式进行了理论研究。
2.围绕经济、政治和道德因素对纳税遵从的影响进行了模型构建与实证分析。依据行为经济学等理论,对影响纳税遵从的相关因素进行了因子分解,归纳出若干影响因素因子,并对调查问卷的数据进行实证分析,得出相关结论。本文并对因子和模型进行了检验分析,提出较有说服力的研究结论。
3.考察验证了有关理论假设。在经济因素影响中,围绕成本收益比较这一基点,考察了不同的成本支出因子对纳税人遵从意愿的影响；在政治因素影响中,围绕政治信任这一基点,考察了纳税人遵从意愿与税务机关信任之间的相互关系及影响因子；在道德因素影响中,围绕税收道德这一基点,考察了纳税人道德认知与遵从意愿之间的相互关系及影响因子。
通过实证研究,本文得出如下研究结论：
1.纳税遵从的经济影响模型由扭曲成本因子、履约成本因子、逃税成本因子和风险收益因子构成。实证研究发现,在经济因素的影响中,纳税人受教育程度、年龄、收入和所在行业等因素影响纳税人的遵从决策。扭曲成本因子与纳税人收入显著相关,履约成本因子与纳税人受教育程度和年龄显著相关,逃税成本因子与纳税人受教育程度显著相关,风险收益因子与纳税人所在行业显著相关。
2.纳税遵从的政治影响模型由税收政策因子、工作认同因子和服务效果因子构成。实证研究发现,在经济因素的影响中,纳税人年龄、收入、职业地位和受教育程度等因素影响纳税人的遵从决策。税收政策因子与纳税人年龄、收入显著相关,工作认同因子与纳税人职业地位显著相关,服务效果因子与纳税人受教育程度、职业地位显著相关。
3.纳税遵从的道德影响模型由社会认同因子、从众心理因子、道德认知因子和社会声誉因子构成。实证研究发现,在道德因素的影响中,纳税人年龄、所在行业、受教育程度等因素影响纳税人的遵从决策。社会认同因子与纳税人年龄显著相关,从众心理因子与纳税人年龄显著相关,道德认知因子与纳税人所在行业显著相关,社会声誉因子与纳税人受教育程度、所在行业显著相关。
The phenomena of taxpayer noncompliance and tax loss are common problems for tax administrating authorities in many countries. Even in the USA, the phenomena are relatively severe. As for China,90%of the fiscal revenue comes from tax collection, and the taxpayer noncompliance appears obvious during a period that the economy transits and the gap between rich and poor grows rapidly. This has affected the construction of harmonious society and the development of taxation system. Using literature research method, interview method, questionnaire method and statistical analysis, and comprehensively applying related theories like behavior psychology, this paper made a further study on the action mechanism and influencing factors of taxpayer compliance, in which the questionnaire method and empirical research made for the influence of economic, political and moral factors on taxpayer compliance was conducted early in China. This study is beneficial to the deep development of taxpayer compliance research, establish taxpayer compliance data library in the future which similar to the U.S, and strengthens the tax basic management and provides corresponding theoretical support for deepening governmental and taxation reform and improving the tax collection and administration.
Based on the methods of structural interview and questionnaire, the author interviewed with ten odd persons in charge or executives of corporations of various nature, category or scale in Changsha and Zhuzhou, and investigated nearly one thousand of taxpayers by means of random questionnaire in Changsha. Lots of data have been collected. Main study contents of this paper are as follows:
1. Action mechanism of taxpayer compliance was studied theoretically. Related theories on taxpayer compliance were inducted and analyzed, and some relevant concepts were re-discriminated. On the basis of related theories like behavior economics, the paper put forward a new theoretical frame for the behavior study on taxpayers' compliance and, as viewed from economics, politics and morality, made theoretical analysis on related factors influencing tax-pay compliance and their action modes.
2. Model construction and empirical analysis were conducted for the influence of economic, political and moral factors on taxpayer compliance. According to behavioral economics theory, the related influencing factors were factorized and inducted. The data from questionnaire were also analyzed. In addition, these factors and models were examined and analyzed and a persuasive conclusion then came into being.
3. Related theoretical hypothesis were studied and verified. As for the influence of economic factors, through centering on the basic point of comparison of cost and benefit, the influence of different cost expenditure factors on taxpayers'compliance will was studied; for influence of political factors, through centering on the government credibility, the action relation between taxpayer's compliance will and credibility of tax authorities and related influencing factors were studied; for influence of moral factors, through centering on tax morality, the relation between taxpayer's moral status and their compliance will and related influencing factors were studied.
The following study conclusions were drawn by means of empirical research:
1. The economical influence model for taxpayer compliance is composed of the distortion cost factor, tax executory cost factor, tax evasion cost factor and risk return factor. Through empirical research we find that among the influence of economical factors taxpayer's compliance decision-making is affected by his educational level, age, income, industry involved, etc. Distortion cost factor is significantly correlated with taxpayer's income, executory cost factor significantly correlated with taxpayer's educational level and age, tax evasion cost factor significantly correlated with taxpayer's educational level, risk return factor significantly correlated with taxpayer's industry involved, respectively.
2. The political influence model for taxpayer compliance is composed of the tax policy factor, work involvement factor and service effect factor. Through empirical research we find that among the influence of political factors taxpayer's compliance decision-making is affected by his age, income, vocation status, educational level, etc. Tax policy factor is significantly correlated with taxpayer's age and income, work involvement factor significantly correlated with taxpayer's vocation status, service effect factor significantly correlated with taxpayer's educational level and vocation status, respectively.
3. The moral influence model for taxpayer compliance is composed of the social identity factor, mass-following psychology factor, moral cognition factor and social reputation factor. Through empirical research we find that among the influence of moral factors taxpayer's compliance decision-making is affected by his age, industry involved, educational level, etc. Social identity factor is significantly correlated with taxpayer's age, mass-following psychology factor significantly correlated with taxpayer's age, moral cognition factor significantly correlated with taxpayer's industry involved, social reputation factor significantly correlated with taxpayer's educational level and industry involved, respectively.
引文
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