Hard-Earned Income and Tax Compliance A Survey in Eight Nations
Hard-Earned Income and Tax Compliance A Survey in Eight Nations
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DOI：
10.1027/1016-9040.13.4.298
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发表时间：
2008-01-01
影响因子：
4.6
通讯作者：
Waldherr, Karin
中科院分区：
文献类型：
--
作者：
Muehlbacher, Stephan;Kirchler, Erich;Waldherr, Karin
为实现应税收入而投入的努力是否是纳税遵从的相关因素？如果收入的价值随着努力而增加，那么不愿纳税的人应该会很高。另一方面，如果收入被视为对自己努力的补偿，那么冒着被审计和支付罚款的风险就太危险了。因此，如果收入很容易获得，逃税的可能性应该更大。这些相互矛盾的预测在一项问卷研究中得到了验证，样本来自8个国家(澳大利亚、奥地利、英国、法国、意大利、新西兰、西班牙和瑞士；N=1,223)。结果表明，在合规决策中，获得应税收入的努力和期望水平是重要的。血汗钱更有可能被诚实地报告给税务机关，特别是如果诚实的纳税申报可以满足这一愿望水平的话。
Is the effort invested to achieve taxable income a relevant factor for tax compliance? If the value of income increases with the effort exerted, reluctance to pay taxes should be high. On the other hand, if income is perceived as compensation for one's endeavor, there is too much at stake to take the risk of being audited and paying a fine. Consequently, tax evasion should be more likely if income was obtained easily. These contradicting predictions were tested in a questionnaire study with samples from eight countries (Australia, Austria, England, France, Italy, New Zealand, Spain and Switzerland; N = 1,223). Results show that the effort exerted to obtain taxable income and the aspiration level matter in compliance decisions. Hard-earned money is more likely to be reported honestly to tax authorities, particularly if the aspiration level can be satisfied by honest tax reporting.