高等教育提升了个人的税收道德吗——基于中美两国调查数据的研究

Does Higher Education Improve Personal Tax Moral——A Study of WVS Micro-level Data of China and USA

税收道德作为解释"税收遵从之谜"的一个重要因素,在以往的研究中一直被忽略。如何有效地提升公民的税收道德水平,对于避免逃税、提高税收遵从度有着非常重要的实际意义。高等教育作为培养具有专业能力和综合素质以及社会服务精神的公民的重要途径,对于提升公民的税收道德也应起着十分重要的作用。实证研究发现,美国已经很好地通过高等教育影响社会行为以及增进信任这两条途径,提升了公民的税收道德水平;而中国的高等教育并没有很好地通过增进信任感这一途径提升个人的税收道德水平,高等教育并没有显著地提高个人的税收道德。中国应该继续深化高等教育的综合改革,坚持立德树人的教育理念,改革优化人才培养模式、管理和评价机制,以更好地实现高等教育对个人税收道德的正效应。

Being a crucial factor in tax compliance studies,tax morale has been neglected in past years. Improving citizen＇s tax morale can reduce citizen＇s tax evasion and increase tax compliance. Higher education is an important way to cultivate citizen＇s professional and comprehensive abilities,it also plays an important role in promoting citizen＇s tax morale. The empirical study finds that higher education remarkably improves American＇s tax morale by influencing their social behaviors and enhancing trust. However,higher education has no significant impact on Chinese tax morale. It＇s very important to continue to deepen higher education＇s comprehensive reform,stick to morality education,reform the personnel training mode and so that higher education can improve citizen＇s tax morale in the future.