作　　者： ;

机构地区： 广东财经大学

出　　处： 《广东商学院学报》 2013年第3期39-44,共6页

摘　　要： 了解公民的税负感对于政府的政策转型、完善税收管理体系和提高纳税遵从度具有重要意义。通过电话问卷调查测量广州市民的税负感,同时进行预算满意度、税款感知、收入和教育程度与税负感的logit分析,发现预算满意度与税负感负相关,税款感知程度和收入与税负感正相关。政府可据此制定相关政策,保持公民税负感处于合理水平,提高纳税遵从度,最终增强财政收入汲取能力,促进社会和经济的稳定发展。 Civic tax burden is very important for the transformation of government＇s policy,the improvement of tax management system and the improvement of tax compliance.The study selects Guangzhou as a case,uses telephone survey to measure its citizens＇ tax burden,and makes a logit analysis of their budgeting satisfaction,taxation feeling,income,education level and tax burden.It finds that budgeting satisfaction is negatively correlated with tax burden while taxation feeling and income are positively correlated.Therefore,the government is suggested to make some relevant policies,to maintain the citizens＇ sense of tax burden at a reasonable level,improve tax compliance,ultimately enhance the extractive capacity of fiscal incomes,and promote social stability and economic development.

关 键 词： 税负感 预算满意度 税款感知 纳税遵从度

领　　域： []