影响纳税人税收遵从决策的因素

税收遵从决策是纳税人行为选择的一个复杂过程,其中起作用的因素很多,除了经济因素,还包括非经济因素。按照经典的逃税模型——A-S模型①所揭示的主要因素是稽查概率和罚款率,除此之外影响纳税人遵从决策的因素还包括:税收遵从成本、税制、纳税人个体特征、对政府的满意程度以及税收文化等。     

纳税人税收遵从行为博弈分析

创建基于行为博弈的税收遵从均衡模型,将处于相同税收境况的纳税人视为一个群体,则个体纳税人选择税收遵从策略从纳税人群体角度来看就是以一定的概率选择该种策略。面对正常税务检查与严格税务检查并存的环境,纳税人税收遵从博弈稳定均衡策略形成不但取决于税制的特性,而且依赖于其他纳税人的税收遵从决策。依据税收遵从博弈均衡的形成机理,提出建立我国税收遵从激励监督机制的对策。     

Tax compliance in a social setting: The influence of social norms,trust in government,and perceived fairness on taxpayer compliance

Voluntary tax compliance is important for governments around the world as they try to manage budget deficits. Traditional methods to improve tax compliance, such as increased audits, can be costly to implement. The purpose of this study is to examine the influence that social factors have on individuals' tax compliance intentions. Results of a survey of 217 U.S. taxpayers found support for the influence of social factors on tax compliance. This research concludes that social norms influence compliance intentions indirectly through internalization as personal norms. Specifically, as the strength of social norms in favor of tax compliance increases, personal norms of tax compliance also increase, and this leads to a subsequent increase in compliance intentions. We also conclude that trust in government has a significant influence on both perceived fairness of the tax system and compliance decisions. This study adds to current tax research in two important ways. First, the results suggest that the influence of social norms on tax compliance is largely through internalization as personal norms. Second, to the best of our knowledge this is also the first tax compliance study in which perception of fairness is modeled as a function of trust rather than vice-versa. This research may help taxing authorities develop less costly and more effective strategies for increasing taxpayer compliance.     

Is dividend smoothing universal?: New insights from a comparative study of dividend policies in Hong Kong and the U.S.

In this paper, we develop new insights about the dynamics of corporate dividend policy by performing the natural experiment of comparing corporate dividend policies in Hong Kong and the U.S., two economies where the tax regime and equity ownership structure are significantly different. Our empirical results can be summarized as follows. First, a test of the Lintner model reveals that the extent of dividend smoothing by firms in Hong Kong is significantly less than those in the U.S. Second, the signaling effects of dividend changes on stock returns are stronger in the U.S. compared to those in Hong Kong. Third, our logit analysis of the determinants of dividend changes indicates that, while the lagged dividend yield significantly affects dividend changes in both countries in the same fashion, prior year stock returns have opposite effects on dividend changes in the two countries. Finally, the extent of dividend smoothing is not systematically related to blockholder equity ownership in either country. Overall, our results suggest that, compared to U.S. firms, Hong Kong firms pursue a more flexible dividend policy commensurate with earnings, and that the differences between the dividend policies of firms in the two countries are consistent with the signaling implications of the differences in the tax regime across the two countries.     

新个人所得税法对扣纳双方的影响及应对——基于扣缴人义务及纳税人行为视角

新个人所得税法在实践中的运行效果取决于征纳双方在税收征管过程中的耦合作用。一方面,作为联系税务机关与纳税人的中介与桥梁,扣缴人在个税预扣预缴及汇算清缴方面发挥着重要作用;另一方面,税制结构变化与缴税申报模式转变对纳税人影响深远。在新个人所得税下,扣缴人的扣缴清缴合规、沟通保密及判定审查等义务均有不同程度的增加、拓展或提升。而纳税人的缴税申报、现金管理及税收规避等行为更易于引致税务管控及稽查。落实应对建议有助于促使扣纳双方在税务合规的框架内发挥正向合力作用,凭借税收法治助力个税财政收入的实现。     

Do tax decision support systems affect the accuracy of tax compliance decisions?

Tax complexity has increased over the years as laws and regulations have been consistently added to the existing code sections. This complexity directly affects taxpayer compliance; complexity reduces taxpayer compliance. Along with the rise in complexity has come an increased use of tax preparation software such as TurboTax to combat the rising intricacy. This software is designed to help users properly complete a tax return and, as a result, increase taxpayer compliance. These software packages represent sophisticated tax decision support systems (TDSS) used by both professional tax preparers and individual taxpayers alike. While the availability and use has risen dramatically over the past few years, little research has been conducted to determine the impact of TDSS on tax preparers' decisions. The purpose of this study is to examine whether tax preparers manually preparing a tax return make the same decisions as tax preparers aided by a TDSS. The Theory of Technology Dominance suggests (1) that less experienced users will not be able to adequately use the TDSS and will make inferior decisions when compared to more experienced users and (2) that more experienced decision-makers using a TDSS will make better decisions than their counterparts preparing a return manually. The results support the propositions of the theory and show that less experienced tax preparers using a TDSS make inferior decisions when compared to more experienced tax preparers. The less experienced tax preparers report higher taxable income and higher tax liability. The results also indicate that using a TDSS can help both experienced and novice tax preparers make better decisions even though the novices cannot perform at the level of experienced tax preparers. This study concludes tax compliance is improved with the use of a TDSS.     

An Investigation of Some Factors Affecting Taxpayer Non-compliance

A growing concern in almost every nation today is the amount of ‘tax gap’ (i.e. the difference between the taxes actually paid and what would be paid if all taxpayers filed complete and accurate returns and paid all the taxes they owe). Because the tax gap is often quite substantial, the problem of taxpayer non-compliance is one that requires careful scrutiny. This article addresses the problem of taxpayer non-compliance in an international context. The article briefly presents three of the main factors said to affect taxpayer non-compliance (rate structure, tax complexity, and control system). Next some estimates of the extent of non-compliance in seven countries (Sweden, Japan, Netherlands, United Kingdom, France, Italy and the United States) are reported and an examination made of the three factors in each country's tax system. It concludes with a discussion of how each factor analysed affects taxpayer compliance.     

Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences

Although naming and shaming is a deterrence strategy used by tax authorities, ostensibly to increase tax compliance, the contents of tax conviction notices in which taxpayers are named and shamed have not been investigated in empirical research. To this end, this study uses a sample of 2,570 taxpayers convicted of tax offences by the Canadian tax authority over a ten-year period (2006 through 2015) to identify key characteristics of convictions and incarcerations for tax crimes, and to understand how key conviction characteristics are associated with incarceration. Over this period, findings show that 55% of tax convictions in Canada relate to failure to file tax returns, and that 14% of convicted individuals are incarcerated for an average of 17 months. The mean unreported income per convicted taxpayer is $89,978, the mean unremitted excise tax per convicted taxpayer is $15,330, and the mean fine amount per convicted taxpayer is $48,201. Males are more likely to be convicted of a tax crime than females. Further, professionals are far more likely to be incarcerated than non-professionals. Results also indicate that underreporting related to excise tax as a form of tax evasion is more likely to result in harsher sentencing than underreporting related to income tax. Lastly, we observe a downward trend in convictions and incarceration over the 10-year span, such that the total convictions and incarcerations at the end of the sample period are roughly one-third of the convictions at the beginning. Implications for public policy are discussed.     

An egocentric model of the relations among the opportunity to underreport,social norms,ethical beliefs,and underreporting behavior

A model of the relations among taxpayers’ opportunity, social norms, ethical beliefs, and tax compliance is proposed and tested using structural equation modeling. High opportunity taxpayers, who may personally benefit from evasion, judged evasion as less unethical than low opportunity taxpayers. High and low opportunity taxpayers judged social norms similarly. Further, ethical beliefs partially (fully) mediate the relation between opportunity (social norms) and underreporting. Implications from our study to tax compliance researchers and policy makers are discussed.     

如何有效保护纳税评估中的纳税人权利

纳税评估对纳税人来说具有一定的强制性,我国相关法律规定了纳税人必须承担的单方面义务,却并未规定对纳税人权利的保护。本文介绍了国外纳税约谈制度中的纳税人权利,总结了我国在纳税评估中对纳税人权利保护的不足,并就如何对纳税评估中的纳税人权利进行有效保护提出了建议。     

Cost Uncertainty and Taxpayer Compliance

The existence of a private cost borne by audited taxpayers affects the tax enforcement policy. This is so because tax auditors will face now two sources of uncertainty, namely, the typical one associated with taxpayers’ income and that associated with the taxpayers’ idiosyncratic attitude towards tax compliance. Moreover, the inspection policy can be exposed to some randomness from the taxpayers’ viewpoint due to the uncertainty about the audit cost borne by the tax authority. In this paper we provide an unified framework to analyze the effects of all these sources of uncertainty in a model of tax compliance with strategic interaction between auditors and taxpayers. We show that more variance in the distribution of the taxpayers’ private cost of evading raises both tax compliance and the ex-ante welfare of taxpayers. The effects of the uncertainty about the audit cost faced by the tax authority are generally ambiguous. We also discuss the implications of our model for the regressive (or progressive) bias of the effective tax system.     

构建新型税收管理员制度的思考

在分析我国税源管理中存在的主要问题--税源掌握控制和纳税服务缺位的基础上,本文认为在税收征管专业化日益发展的条件下,应当尽快构建新型税收管理员制度,以实现"管户"与"管事"的有机结合,加强对纳税人的静态和动态监控,掌握税收征管的主动权,提高征管质量和效率,并且提出构建新型税收管理员制度的一些措施.     

国外税收遵从的实践

西方国家普遍认为税务管理的目标是规范纳税人行为,提高纳税人自觉遵从税法的程度。本文介绍了税务遵从实践中美国和澳大利亚的经验,并针对我国税务管理提出了几点建议:科学认识我国目前的征管现状,构建以提高税收遵从为导向的税务管理体系;以提高税收遵从为目标指导下一步信息化建设;提倡"合作遵从",构建和谐的征纳关系;以税收遵从为指导解决征管资源有限和经济高速发展的矛盾。     

Compliance costs for personal income tax in a transition country: the case of Slovenia

The evaluation of taxpayers' compliance costs has grown in significance within tax system research over the last 15 years. In 2001, two surveys of VAT and personal income taxpayers were conducted in Slovenia to evaluate compliance costs for the 2000 fiscal year. This paper presents the results of research into compliance costs for personal income tax in Slovenia. The results show that compliance costs for personal income tax are relatively low, primarily because most taxpayers consider filing their tax declaration to be a simple procedure, which means that consultancy costs are low.     

推定征税的权义结构分析

推定征税具有保障国家财政收入、税收公平的合理性,也有被滥用,从而侵害纳税人权益的危险。分析推定课税的权义结构,可厘清税务机关和纳税人双方在其中的职权与职责、权利与义务,并通过纳税人协助义务、税务机关推定征税权和纳税人异议权的相互制约和激励,以达成推定征税的正当与合理适用。     

Tax morale and public spending inefficiency

Tax evasion is a widespread phenomenon and encouraging tax compliance is an important and debated policy issue. Many studies have shown that tax cheating has to be attributed to a considerable extent to the tax morale of taxpayers. The aim of the present paper is to shed light on the relationship between the taxpayer and the public sector; specifically, we investigate whether public spending inefficiency shapes individual tax morale. Combining data from Italian municipalities’ balance sheets with individual data from a properly designed survey on tax morale, we find that the attitude towards paying taxes is better when resources are spent more efficiently. This evidence seems not to be driven by some confounding factor at the municipality level or by spatial sorting of citizens and proves robust to accounting for alternative measures of both inefficiency and tax morale. We also find that the negative effect of inefficiency is larger if the level of public spending is lower and/or the degree of fiscal autonomy is higher.     

个人所得税专项附加扣除中两个问题的探讨

我国个人所得税2018年改革中,借鉴国际经验,在计算应纳税所得额的扣除项目时首次引入了六项专项附加扣除。由于个人所得税涉及到每个自然人纳税人的切身利益,因此广受社会关注,其中由于复杂家庭关系引起了对于子女教育和赡养老人这两项扣除的热议,本文就与这两项扣除相关的法律问题进行探讨,以期运用法律思维分析纳税人关注的重点难点问题。     

影响纳税人税款支付意愿的个体因素研究

新修订的个人所得税法规定年所得12万元以上的纳税义务人,应在年度终了后3个月内到主管税务机关办理纳税申报。在此背景下,个人所得税稽查中如何选择税收稽查的重点人群是税收稽查部门面临的一个新课题。本文以公众价值观调查的数据为基础对纳税人的税款支付意愿进行了研究。结果表明性别、年龄及婚姻状况对税收道德有显著影响,而收入水平和接受教育的程度对公民的税收道德没有显著影响。     

Gaming the IRS’ Third-Party Reporting System: Evidence from Pari-Mutuel Wagering

This study examines whether taxpayers intentionally avoid Internal Revenue Service (IRS) third-party reports. In 2017 an IRS amendment created a quasi-exogenous shock that reduced third-party tax reporting of pari-mutuel gambling winnings from certain types of wagers. I consider the effect that this rule change had on taxpayer behavior. Using a difference-in-differences research design comparing thoroughbred racing in the United States to Canada, I find a 27% increase in gambler's investment into wager-types that became less likely to trigger third-party reports. Further, I provide evidence that this effect was because of third-party reporting, not withholding, and was stronger in more informed gambling populations. These findings suggest that taxpayers knowingly avoid third-party reports, enabling underreporting of income to the IRS. This has important policy implications because underreported individual income is the largest driver of the $496 billion annual gap between legal tax liability and actual tax collections in the United States.