我国个人纳税遵从决策中的框架效应研究

被引:7
作者
刘华
黄熠琳
尹开国
机构
[1] 华中科技大学管理学院
关键词
税收遵从; 框架效应; 信息沟通;
D O I
10.19376/j.cnki.cn11-1011/f.2011.01.021
中图分类号
F812.42 [税收];
学科分类号
020203 ;
摘要
本文通过问卷调查的方式,运用协方差分析法,对我国纳税人在纳税遵从决策中是否存在框架效应进行了研究。实证研究结果表明,个人纳税遵从决策行为中存在显著的框架效应,正框架信息下的纳税遵从水平高于负框架信息下的遵从水平。
引用
收藏
页码:89 / 92
页数:4
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