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。

A Study on Factors Affecting Taxpayer Compliance Decisions

The decision of tax compliance is a complex process of behavioral choice of taxpayers,in which many factors including economic as well as non-economic factors will act a part. According to A-S model,a traditional tax evasion model,the primary factors in work are audit probability and forfeit rate. Apart from this,some other factors can have an impact on taxpayer compliance decisions,such as tax compliance cost,tax system,individual personality of taxpayers,degree of satisfaction to the government and tax culture.