从税负到“税感”:理论及实证分析

From Tax Burden to Residents' “Sense of Tax”: Theoretical and Empirical Analysis

本文运用传统经济学和行为经济学相关理论,就税负对居民"税感"的影响进行一般理论分析。研究发现,税负是在个体差异因素的制约下,通过税收和公共支出两条路径对居民"税感"产生影响。随后,本文基于山东济南、淄博两市343户城镇就业居民"税收负担及公共支出情况"的随机、问卷调查数据进行实证验证,结果表明,较之于公共产品(服务)类因素,税收类因素对居民"税感"的影响更大,其中尤以税负公平性变量作用最大。在此基础上,结合我国情况,提出政策建议。

Using the traditional economics and behavioral economic theories to analyze the influencing factors of residents＇ ＂ sense of tax＂, this paper reveals that, conditioned by the individual difference factors, tax burden will impact residents＇ ＂sense of tax＂ in both two paths： tax and public expenditures. Then, based on a survey data on ＂tax burden and public expenditures＂ （343 city households in Jinan and Zibo）, this paper finds that compared with factors of public goods （services）, factors of tax have more significant effects on residents＇ ＂sense of tax＂, especially the variable of tax equity. On the basis of the analysis, policy recommendations are made due to China＇s reality.