霍夫斯泰德文化维度下我国纳税遵从问题研究——基于中国WVS数据分析

Study on Tax Compliance in China under Hofstede Culture dimension——Based on China WVS data analysis

本文运用霍夫斯泰德文化维度理论和世界价值观调查数据,对我国纳税遵从领域中的文化现象和我国纳税人文化-心理特质进行分析,总结我国纳税人税收价值观现状和影响我国纳税遵从水平的因素。在此基础上提出以坚持税收法治和开展纳税人教育为手段的治理措施。

This article uses Hofstede’s cultural dimension theory and the world value survey data to analyze the cultural phenomenon in China’s tax compliance and the psychological and cultural characteristics of taxpayers in China. Based on this, this article summarizes the status quo of taxpayers’ taxation values in our country and the factors that affect the level of tax compliance in our country. In the end, this article puts forward the measures of governance by insisting on tax law and taxpayer education.