作　　者： ;

机构地区： 江西财经大学财税与公共管理学院

出　　处： 《华东经济管理》 2012年第1期72-76,共5页

摘　　要： 税制特征与税收遵从之间关系的实证分析是税收遵从研究领域中的一个薄弱环节,文章以28个国家为样本,采用多元回归分析法对税收遵从与税制的简化与透明度、估税制度的关系进行了研究。结果表明税制的简化与透明度对税收遵从有显著正向的促进作用。在研究中没有发现自我估税与税收遵从之间存在显著的相关关系。这表明一个简单、透明的税制不仅可以提高税收征管效率,而且有利于提高纳税遵从。自我估税制度的主要作用在于降低成本,提高效率,而对提高税收遵从度并无明显作用。 The empirical study on relationship between tax system and tax compliance is a neglected aspect of tax compliance research. Taking 28 countries as samples, using multiple regression method, the paper analyzes the relationship between the simplicity, transparency of tax compliance and system of tax assessment. The results show that a significantly positive relationship exists between tax compliance and simplicity and transparency of taxation. A significant relationship between system of tax assessment and tax compliance was not found in the study, which shows that a simple and transparent tax system reduces collection costs, improves tax compliance, but it is not evident for a promoting the tax compliance.

关 键 词： 税收遵从 纳税意愿 税制

领　　域： [经济管理]