房产税公平感与税收遵从的实验研究

An Experimental Study of the Sense of Property Tax Fairness and Tax Compliance

涛 姚, 佳沨 李 and 培峰 陈

MPRA Paper from University Library of Munich, Germany

Abstract: 房产税不遵从伴随着房产税的出现而出现，它是破坏政府征税能力的一种行为，会给国家的经济和社会发展带来负面影响。房产税遵从度受到多种因素影响，公平感是其中的重要因素之一。采用情景实验法，主要研究三方面的内容：一是纳税人在与不同水平的参照对象进行比较时产生的比较公平感；二是纳税人在不同税收执法情况下产生的程序公平感；三是比较公平感和程序公平感对房产税遵从水平的影响。通过以上研究探讨提高房产税遵从水平的方法。研究发现，房产税税负水平显著影响比较公平感，执法公平显著影响程序公平感，房产税遵从水平受到比较公平感和程序公平感的共同影响。最后根据研究结果提出了提高房产税遵从度的建议。

Keywords: 房产税；比较公平感；程序公平感；税收遵从 (search for similar items in EconPapers)
JEL-codes: H23 (search for similar items in EconPapers)
Date: 2017-12-01
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