如何有效征税:来自纳税遵从实验的启发

被引：11

作者：

余莎 ^{[1
,2
]}

耿曙 ^{[1
]}

孔晏 ^{[1
]}

机构：

[1] 上海财经大学公共经济与管理学院

[2] 杜克大学政治学系

来源：

公共行政评论 | 2015年 / 8卷 / 03期

关键词：

税率; 纳税遵从; 税收; 税务稽查; 前景理论;

D O I：

暂无

中图分类号：

F812.42 [税收];

学科分类号：

020203 ;

摘要：

"如何有效征税"问题普遍困扰发展中国家。现有文献多从"稽查"或"道德"角度解释纳税遵从,并相应规划税收政策,但由于发展中国家大多税收道德不高、稽查能力不足,现有理论对其帮助有限。与之不同的是,论文从纳税心理入手,通过实验方法,考察税率对人们纳税遵从以及国家税收收入的影响。结果发现:其他情况不变时,法定税率越高,纳税人逃税越多,但纳税额却越高。根据作者分析,其中关键在纳税申报时是以法定税负作为决策的参考点,逃税为纳税人带来心理收益,但后者会随收益增多而"边际满足"递减,最终表现为"税率越高,交税越多"的趋势。基于上述,论文侧重纳税决策的心理历程,为发展中国家的收入汲取问题提供了一个新的分析框架。

引用

页码：151 / 175+205 +205

页数：26

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