Tax Morale in China

• Main Authors: TSAI, YA-HAN, 蔡雅涵
• Other Authors: 黃瓊如
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/763d37

碩士 === 逢甲大學 === 財稅學系 === 106 === Tax evasion has been a serious problem for the government and taxation bureau in recent years. As a result, more and more studies have begun to explore the determinants of tax morale. However, most of the existing empirical literatures focus on western countries in Europe and the United States from the perspectives of social and economics. Relatively few empirical studies emphasize on the lack of psychological and political in Asian countries. Therefore, not only the social and economic of this study on the impact of China’s tax morale, the research also pays attention to the psychological and political of the empirical analysis, and observes whether the relations between factors and the tax morale have changed over the long term. This study includes age, gender, marital status, and education in the social. As for the economics, there are employment status and income level. The psychological is religious beliefs. At the political, the degree of personal trust in the central government is used as a measure. This study uses the World Values Survey (WVS), the fourth to sixth wave of China data, covering 1999 to 2014 years, the Ordered Probit Model and the Ordered Logit Model for empirical analysis to explore the determinants of tax morale in China. The results indicate that the determinants of tax morale will change as time goes on. At the social, the results of the fifth wave data show that older people are, the higher tax morale they have. However, gender and marital status in these three waves data show that there is no significant effect on tax morale. As for the education, the fourth wave data shows that the higher education level people gets, the lower the tax morale they have. On the economic, from the fourth to the sixth wave data of employment status, the results of affecting the tax morale are not significant. The results of income level of sixth wave data indicates that the higher income level people are, the lower tax morale they have. On the psychological, the fifth wave data of religious beliefs shows that people with religious beliefs have less tax morale than non-religious people. On the political, in these three waves data of surveys, the higher individual’s trust in the central government, the higher tax morale is. Based on the above research results, the social, economics, psychological, and political of the four perspectives respectively are age and education level; income level; religious beliefs; and individual's trust in the central government. All of them have a significant effect on tax morale. The results of this study can be used as a reference for the government to make policy.