我国公民纳税人税感问题研究

张磊

中央财经大学学报 ›› 2014, Vol. 1 ›› Issue (05) : 11.

PDF(368 KB)
PDF(368 KB)
中央财经大学学报 ›› 2014, Vol. 1 ›› Issue (05) : 11.
财政税收

我国公民纳税人税感问题研究

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A Practical Investigation on the Influencing Factors of Chinese Tax Perception:Based on Logit Model Analysis

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摘要

“税感过重”问题是我国当前宏观经济面临的一个急需探讨和解决的问题。探讨我国公民纳税人“税感过重”的原因,既是在我国税收心理学研究方面的一次理论尝试,又能借鉴理论和实证上的研究成果探求“熨平”我国公民纳税人“税感过重”的策略。在文献分析的基础之上,提出了影响公民纳税人税感的因素,利用Logit检验分析了这些因素的显著性,最后给出了降低我国公民纳税人“税感过重”的路径选择。

Abstract

: "Excessive tax perception" is an urgent problem that needs to be discussed and solved by China's current macro-economic. Discussing the causes of "excessive tax perception" of Chinese taxpayers, is not only a theoretical trial in the research field of Tax Psychology, but also a way to utilize theoretical and empirical research to come up with strategies to resolve taxpayers' excessive tax perception. Based on document analysis, factors that influence taxpayers' tax perception can be obtained. Logit model can then be used to analyse the saliency of these factors. Lastly, methods to lower taxpayers' tax perception can be offered.

关键词

税感 / LOGIT检验 / 财政透明度 / 税制复杂性

Key words

tax perception / Logit model / fiscal transparency / tax system complexity

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张磊. 我国公民纳税人税感问题研究 [J]. 中央财经大学学报, 2014, 1(05): 11
Zhang Lei. A Practical Investigation on the Influencing Factors of Chinese Tax Perception:Based on Logit Model Analysis[J]. Journal of Central University of Finance & Economics, 2014, 1(05): 11
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