| 社会公平感与税收遵从的实验分析 |
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| 引用本文： | 童疆明.社会公平感与税收遵从的实验分析[J].新疆财经,2008(4). |
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| 作者姓名： | 童疆明 |
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| 作者单位： | 上海财经大学,公共经济与管理学院,上海,200439 |
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| 摘 要： | 本文通过实验的方法来检验社会公平感与税收遵从之间的关系。实验的结果支持并且验证了"如果纳税人是不公平的受害者,那么其税收遵从水平会下降;如果他是不公平的受益者,则其税收遵从水平会提高"这个假设。同时实验结果还表明,同等程度不公平感对不公平的受害者的税收遵从的影响大于对受益者的影响。据此,本文提出了相应的政策建议。
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| 关 键 词： | 税收遵从 公平 实验 |
Experimental Investigation on Equity and Tax Compliance |
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| Tong Jiangming.Experimental Investigation on Equity and Tax Compliance[J].Finance & Economics of Xinjiang,2008(4). |
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| Authors: | Tong Jiangming |
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| Abstract: | This paper seeks to examine the relationship between equity and tax compliance using an experimental approach.It is hypothesized that the tax compliance rate will decrease for victims of inequity but increase for beneficiaries of inequity.The results of the experiment support this hypothesis and also indicate inequity have a more significant impact on victims of inequity than beneficiaries of inequity.At the end of this paper,some advice is given to help establish equity. |
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| Keywords: | tax compliance equity experiment |
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