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尽管存在税务审计和针对税收不遵从行为的诸多惩罚措施,税收不遵从行为仍是现实世界中的一个普遍现象。本文以Inglehart提出的文化二元分析框架为基础,研究了一国文化与纳税人付税意愿及税收遵从程度之间的关系。以63个国家为样本的研究表明,一国文化越是趋近于世俗-理性价值观,该国的税收遵从程度越高;一国文化越是趋于自我表现式价值观,该国的税收遵从程度越高。稳健性检验进一步表明上述结论在不同的时间状态下保持稳定。
Despite the numerous tax audits and penalties for tax noncompliance, tax noncompliance remains a common reality in the real world. Based on the framework of cultural dualism proposed by Inglehart, this paper studies the relationship between a country’s culture and taxpayer’s willingness to pay taxes and the degree of tax compliance. The study of 63 countries shows that the closer a country’s culture is to the secular-rational values, the higher the country’s tax compliance. The more a country’s culture tends to self-expressive values, the country’s level of tax compliance The higher. The robustness test further shows that the above conclusion remains stable at different time states.