中国公民纳税意识变迁及其成因分析:1990～2005

The Changes of the Willingness to Pay Taxes of Chinese Citizens and Their Causes:1990～2005

以1990～2005年间4次公众价值观调查数据库中关于中国的数据为基础,采用非参数检验和对应分析方法研究了中国公民纳税意识的变迁及其与公民对公共服务信任度的关系。结果显示:(1)1990～2005年中国公民纳税意识虽处于一个较高水平,但呈现出明显的下降趋势。(2)造成中国公民纳税意识下降的主要原因可能在于:一是中国公民税收权利意识的觉醒,这使中国公民开始用挑剔的眼光审视政府的收税及用税过程。二是地方官员的"晋升锦标赛"扭曲了地方财政支出结构,导致公民对公共服务满意度的下降。

Based on data from world values survey during 1990~2005,non-parameter test and correspondence analysis were employed to analyze the changes of the willingness to pay taxes of Chinese citizens during 1990~2005 and the relationship between willingness to pay taxes and confidence to civil service.The findings suggest that：（1） the willingness to pay taxes of Chinese citizens kept on a high level,but has shown a trend of decline during 1990~2005.（2） The reasons that leading the trend of decline are mentioned as following： firstly,the consciousness of the taxpayer’s rights is gradually awakening,which leads to people start to think the taxation over with rationality.Secondly,the phenomenon of ＂Promotion Tournament＂ among local government officials in China has distorted the structure of fiscal expenditure,which decreases people’s confidence to civil service.