公共服务满意度、税制公平与纳税遵从——来自中国的证据

公共服务与税收公平是影响纳税遵从的重要因素。基于中国背景,将公共服务满意度、税制公平与纳税遵从纳入公平理论框架分析三者之间的作用机制后发现:公共服务满意度影响纳税人对税制公平的评价,无论是对政府部门的日常行政服务还是其他公共部门的基础公共服务而言,公共服务满意度越高,纳税人对税制公平的评价就越高;同时,税制公平对纳税遵从有正向影响,纳税人对税制公平的评价越高,其纳税遵从度就越高;税制公平评价在公共服务满意度与纳税遵从之间发挥着中介的作用。因此,现阶段提高我国公众纳税遵从度可以从改善公共服务和强化税制公平两个角度入手。

Public Service Satisfaction, Tax Equity and Tax Compliance --Evidence from China

Public service and tax fairness is an important factor influencing tax compliance. Based on the background t＊t China, we analyze the mechanism among the public service satisfaction, tax equity and tax compliance in the frame~,n＇k of equity theory and find that public service satisfaction effects the taxpayer＇s evaluation of tax fairness. Whether it is on file basis of public service government department daily administrative services or other public sector, public service satisfaction is higher, the taxpayer is higher on evaluation of the tax fair.Meanwhile, the tax justice has a positive effect on tax compliance of taxpayers. Tax fairness evaluation plays a mediating role in the relationship between public service satisfaction and tax compliance. Therefore, we can start from the improvement of puhlic service and strengthening tax fair to enhance our public tax compliance degree at the present stage .