发展中国家的公平与税收道德
1Institute of the Americas, University College London, London, UK.
概括
发展中国家对公平敏感的个人可能会对遵守税收的看法有所不同,这证明了逃避公民义务是合理的. 对遵守税收的态度可能会发生变化,受到互惠和优点认知的影响.
科学领域:
- 行为经济学是一种行为经济学.
- 公共财政是公共财政.
- 发展经济学 发展经济学
背景情况:
- 了解税收合规对于发展中国家的财政能力至关重要.
- 个人对公平的态度显著影响经济行为.
- 现有的研究往往忽略了公平感知与税收道德之间的细微关系.
研究的目的:
- 调查发展中国家的公平态度和税收合规观点之间的联系.
- 探索互惠和价值的感知如何调解这种关系.
- 检查不平等敏感性对税收道德的影响.
主要方法:
- 利用拉丁美洲18个主要城市的调查数据.
- 采用统计分析来识别相关性和介导因素.
- 专注于个人层面的数据来理解主观态度.
主要成果:
- 对公平的高度敏感性与将纳税付款视为不太像公民义务,而更多地为逃税辩护.
- 互惠和优点认知在公平态度和税收合规性之间起到调解作用.
- 对收入分配和不平等的看法显著影响了税务士气.
结论:
- 公平感知是发展中国家税收合规态度的关键决定因素.
- 促进公平和互惠感的干预措施可能会提高税务士气.
- 解决不平等的敏感性对于加强财政能力和促进经济增长至关重要.
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