税收遵从成本对企业税收遵从的影响分析——基于企业逃税模型

Analysis about Influence of Tax Compliance Costs on Enterprises' Tax Compliance——From the Perspective of Tax Evasion model for Enterprises

传统的在A-S逃税模型中加入税收遵从成本因素分析其对纳税遵从的影响只适用于个人纳税人。运用企业逃税模型分析税收遵从成本对企业纳税遵从的影响不仅更符合企业实际,而且在我国更有现实意义。本文以Virmani关于竞争性市场中两权合一的企业间接税的逃税模型为基础,加入税收遵从成本因素分析了税收遵从成本对企业税收遵从的影响,得出税收遵从成本对企业纳税遵从具有反向影响这一结论,并从税收征管、税制、税收环境三个方面探讨了企业税收遵从成本降低之策。

Traditional analyzing method of putting tax compliance costs into A-S model to analyze their impact on tax compliance can only be adapted to show personal behavior.Using tax evasion model for enterprises to analyze the influence of tax compliance costs on enterprises＇ tax compliance is more suitable for enterprises＇ situation and has more realistic significance in China.This article discusses the influence of tax compliance costs on enterprises＇ tax compliance by putting tax compliance costs into Virmani＇s indirect tax evasion model and gets the conclusion that tax compliance costs have negative influence on enterprises＇ tax compliance.Countermeasures on tax levy and management system,tax system and tax environment to decrease tax compliance costs of enterprises are also discussed.