Quality of public governance and voluntary tax payment: experimental evidence from Indonesia
Quality of public governance and voluntary tax payment: experimental evidence from Indonesia
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公共治理质量与自愿纳税：来自印度尼西亚的实验证据
DOI：
10.1080/13504851.2021.1998317
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发表时间：
2023
影响因子：
1.6
通讯作者：
Kakinaka Makoto
中科院分区：
文献类型：
--
作者：
Krisnanto Dwi;Iraman Endra;Ono Yoshikuni;Kakinaka Makoto
纳税人往往对税收有厌恶感，因为他们经常觉得自己缺乏有关税收如何使用的信息。通过对印度尼西亚纳税人进行一项小插曲调查实验，我们证明，如果公民接触到政府以值得信赖的方式行事的信息，他们更有可能认为自己的纳税义务有利。这一结果表明，政府致力于在税收管理中建立良好的治理，可以提高公众的信心，这可能是人们的税收态度的一个重要决定因素。我们的研究为公民与政府之间的心理联系对公民纳税意愿的影响提供了新的经验证据。
Taxpayers tend to have an aversion to taxes because they often feel that they lack information about how their taxes are being spent. By conducting a vignette survey experiment with the Indonesian taxpayers, we demonstrate that citizens are more likely to perceive their tax obligations favourably if they are exposed to information that the government is acting in a trustworthy manner. This result suggests that a government’s commitment to establishing good governance in tax revenue management can increase public confidence, which can be an important determinant of people’s tax attitudes. Our study provides new empirical evidence on the impact of psychological ties between citizens and the government on citizens’ willingness to pay taxes.