遵从实验研究对税收宣传的启示:如何告知纳税人更有效

Enlightenment of Tax Compliance Experimental Research on Tax Publicity:An Effective Information towards Taxpayers

实验经济学的兴起与发展,为探索人类经济行为的特征与动因提供了可能。作为税务部门与纳税人之间的"软性互动"——税收宣传如何影响纳税人行为,什么样的税收宣传更为经济有效,已经成为税收管理研究中的前沿问题。本文从随机实地实验方法角度,探讨不同类型的宣传信息对纳税人行为产生了怎样的影响,进一步分析不同形式的税收宣传是否能提升税收遵从、降低征管成本。最后,结合国外随机实地实验获得的启示与国内征管实际,聚焦税收宣传月,提出几点优化税收宣传方式与征管策略的建议。

The rise and development of experimental economics makes it possible to explore the characteristics and causes of human economic behavior.As a"soft interaction"between tax authorities and taxpayers,how tax publicity affects taxpayers’behavior and what kind of tax publicity is more economic and effective have become frontier research issues of tax administration.From the perspective of random field experiment,this paper explores the impact of different types of publicity information on taxpayers’behavior,and further analyzes whether different forms of tax publicity can improve tax compliance and reduce the cost of tax collection and management.Finally,combining foreign enlightenment and domestic reality,this paper puts forwards some suggestions.