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实证分析表明,在低威慑风险下,高收入者对公共品供给效率的满意度越高,越倾向于纳税遵从。这一结果与前景理论的预测一致。但在高威慑风险下,高收入者的总体纳税遵从度明显高于低威慑风险下的纳税遵从度,而公共品供给效率对纳税遵从的影响并不显著。这一结果与预期效用理论更一致。这说明,要确保较高的纳税遵从水平,强有力的威慑机制是必要保障;同时,提高公共品供给效率,努力确保纳税人与政府之间的交换公平能有效提升高收入者的纳税意愿。
Empirical analysis shows that under the low risk of deterrence, high-income earners are more satisfied with the efficiency of public goods supply and tend to be more tax-compliant. This result is consistent with the forecasted theory. However, under the high risk of deterrence, the overall tax compliance of high-income earners is obviously higher than that of low deterrence risk, and the effect of public goods supply efficiency on tax compliance is not significant. This result is more consistent with the expected utility theory. This shows that to ensure a high level of tax compliance, a strong deterrent mechanism is a necessary guarantee. At the same time, improving the efficiency of public goods supply and ensuring fair exchange between taxpayers and the government can effectively raise the taxpayer’s willingness to pay taxes.