行为助推、税收凸显与纳税遵从——来自随机实地实验的证据

Behavioral Nudge,Tax Salience and Tax Compliance:Evidence from a Randomized Field Experiment

优化税制结构,健全地方税、直接税体系是构建现代税收制度的要求,通过科学的征管政策设计提高居民的税收遵从,有助于自然人税收体系建设,对税收治理能力现代化有重要意义。本文运用随机实地实验的方法,研究不同强度的催缴干预对纳税人缴纳房产税欠税行为的影响,并结合税收凸显性理论,研究税收信息凸显对税收遵从行为的影响。本文研究发现:行为助推会显著提升纳税人的税收遵从度;提醒强度对税收遵从决策具有不同影响;提高提醒强度能提高行为助推的干预效果,但一定程度后作用效果会衰减;对于高度不遵从的纳税人,高强度的电话催缴干预能够进一步提升申报概率;电话回访发现,干预主要是通过提高税收信息凸显性产生作用。本文通过随机实地实验方法研究促进我国纳税遵从的征管机制设计,对我国现代化税收征管体制建设具有重要意义。

Optimizing the tax system structure,improving the local tax and direct tax system are the requirements for building a modern tax system.The scientific collection and management policy designed to improve residents'tax compliance is helpful to the construction of natural person's tax system and has great significance for the modernization of tax governance capacity.This paper conducted a randomized field experiment to study different intensity of collection interventions for taxpayers to pay property taxes,the impact of tax arrears behavior,combined with tax saliency theory,studies the role of tax information salience effect on tax compliance behavior.We find that reminder will significantly improve taxpayers'tax compliance;reminders of different intensities have different effects on tax compliance decision-making;the increase in reminder intensity promotes the increase of tax compliance,but the effect will decrease after a certain degree.For taxpayers with high levels of non-compliance,high-intensity telephone call intervention can further increase the probability of declaration;telephone return interviews found that the call intervention mainly works by improving the prominence of tax information.This paper studies the design of tax collection and management mechanism to promote tax compliance in China using the randomized field experiment,which is of great significance to the construction of China's modern tax collection and management system.