我国个人逃税现象的调查:一种新的方法

通过电话调查并结合邮寄问卷的调查方式,本文比较了“随机化回答”和“直接回答”两种不同的调查技术的优劣,然后通过使用“随机化回答”技术估计出几种主要类型的逃税现象在我国现阶段发生的比例。发现逃税类型与几种社会或经济影响因素之间存在着密切的关系———在大多数情况下,同样的逃税类型在不同的社会或经济影响因素下所对应的被调查者逃税比例间的差距大到足以表现出统计显著性的地步,从而揭示出现阶段逃税现象在我国的严重程度。

A New Method Used in the Investigation of Individuals’tax Evasion in China

In this paper, with the help of “Computer-Assisted Telephone Interviewing System, CATI”, we made a comparison between using the randomized response (RR) and the direct questioning (DQ) techniques by conducting a mail questionnaire survey. Then, we directly estimate the prevalence and type of income tax evasion in China mainly by using RR technique. We also found the relationships exist between tax evasion and several affecting factors, and then reached the conclusion that different affecting factors can result in different ratios of tax evasion under the same types of tax evasion.