The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors
The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors
复制标题
政府信任对非农个体工商户纳税行为的影响
DOI：
--
复制
发表时间：
2014
期刊：
影响因子：
--
通讯作者：
Liucija Birškytė
中科院分区：
文献类型：
--
作者：
Liucija Birškytė
本文探讨了纳税人对政府的信任与纳税意愿之间的关系。当信任得到尊重时，它会促进个人之间的善意，加强民主，降低经济交换中的交易成本。有关政府监管的文献发现，如果公民信任政府，他们更有可能遵守法律法规。在这篇文章中，由美国国家选举研究（ANES）和AGI计算的政府信任指数（调整后的总收入）的差距，由商务部的经济分析局（经济分析局）产生的，用于测试一个实证模型，如果对政府的信任有积极的影响，税收遵守最不遵守纳税人组-非农业独资经营者-控制税收执法的威慑作用。研究结果表明，对政府的信任度越高，纳税遵从度越高。本文通过结合调查和统计收入报告数据，为现有的税收遵从文献做出了贡献，以找到证据表明，对政府的信任转化为实际的纳税
Abstract The paper explores the relationship between the taxpayers’ trust in government and their willingness to pay taxes. When honored, trust promotes feelings of goodwill between individuals, strengthens democracy, and reduces transaction costs in economic exchange. Literature on government regulation finds that if citizens trust the government they are more likely to comply with laws and regulations. In this article, the index of trust in government calculated by the American National Elections Studies (ANES) and the AGI (adjusted gross income) gap produced by the Department of Commerce’s Bureau of Economic Analysis (BEA) are used to test an empirical model if trust in government has a positive impact on tax compliance of the least compliant taxpayers group - nonfarm sole proprietors - controlling for the deterrent effects of tax enforcement. The results indicate that the higher trust in government improves tax compliance. The paper contributes to the existing literature on tax compliance by combining survey and statistical income reporting data to find evidence that perceptions about the trust in the government translate into actual tax payments