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。

A Study on Individual Factors Affecting Taxpayers' willingness to Pay Taxes

The newly amended individual income tax law stipulated that the taxpayers whose annual income above 120 thousands RMB should file tax returns in his in-charge tax authorities during three months after year-end.What kinds of man should be paid on more emphases in taxation inspection in the situation? It is clearly that the stronger taxpayers' willingness to pay taxes is,the bigger the likelihood of taxpayer paying taxes honestly is. This paper studies taxpayers' willingness to pay taxes of OECD countries on the basis of world values survey data,taxpayers' willingness to pay taxes of OECD countries was firstly measured,and Factors affecting taxpayers' willingness to pay taxes were also analyzed in the paper.The results indicate that the gender, age and martial status of citizens have significant effect on taxpayers' willingness to pay taxes,but the income level and education level have not significant effect on taxpayers' willingness to pay taxes.