社会心理学视角下税务人员征税不遵从行为影响因素探析

The Influencing Factors of Tax Collector Noncompliance from the Perspective of Social Psychology

文章以计划行为理论这一社会心理学理论作为基本分析框架,利用调查问卷数据,分析税务人员征税不遵从行为的影响因素。实证研究结果表明,税务人员的行为态度、主观规范和知觉行为控制对税务人员的征税不遵从行为有着显著影响。为规范税务人员行为,应加强税务人员教育,强化税收风险意识;改良现有工作机制,实行定期轮岗制度;增强对税务人员约束,提高征税不遵从成本。

Based on the Theory of Planned Behavior and the data from questionnaires, this paper stud- ies the influencing factors of noncompliance behavior of the tax collector. The empirical results show that, tax collector＇s attitude toward the behavior, subject norm and perceived behavioral control have significant effects on tax collector noncompliance. Strengthening tax education, implementing job rotation, enhancing the constraint mechanism are beneficial to promote tax collector compliance .