中国个人所得税纳税遵从实证分析

An Empirical Study of Individual Income Tax Compliance in China

本文回顾了国内外学者对于纳税遵从问题的研究成果,在分析A-S模型的基础上,结合中国的统计数据,建立计量经济学模型,使用面版数据,分析了个人所得税的逃税规模和纳税遵从度问题,并分析影响纳税遵从的因素。我们发现该模型基本符合中国的情况,但有些问题需要进一步研究。

This paper reviews some national and foreign progress works about tax compliance.Based on the model developed by Allingham and Sandmo,We use panel data to study individual income tax compliance in China.Empirical results show that the Model works well in China and some problems should be solved in the future.