人格特质与税收道德的关系研究——基于世界价值观调查的实证分析

On the Relationship between Personality Traits and Tax Morality——An Empirical Analysis Based on the World Values Survey

纳税人的人格特质影响其纳税道德。使用世界价值观调查数据中的中国内地数据,通过对1215名中国纳税人的实证分析发现,情绪稳定性、尽责性与税收道德显著正相关,外向性与税收道德显著负相关,开放性对税收道德的影响不具有显著性。换言之,负责任的、情绪稳定性的纳税人乐于纳税,而外向性的纳税人喜欢逃税。因此,税务机关要充分了解纳税人,建立纳税人心理档案,并根据纳税人的人格特质施行有针对性的管理和激励措施,以提升税收征管效率。

The tax morality of taxpayers was influenced by their personality traits.By using data from China's mainland in the World Values Survey and analyzing 1,215 Chinese taxpayers,we found that emotional stability and responsibility are significantly positively correlated with tax morality,while extroversion is significantly negatively correlated with tax morality.Openness does not have a significant impact on tax morality.In other words,responsible and emotionally stable taxpayers are willing to pay taxes,while extroverted taxpayers tend to evade taxes.Therefore,tax authorities should fully understand taxpayers,establish psychological profiles of them,and implement targeted management and incentive measures based on their personality traits to enhance the efficiency of tax collection and administration.