【作者】 孙勇；

【导师】 沈肇章；

【作者基本信息】 暨南大学 ， 财政学， 2011， 硕士

【摘要】 自觉的纳税意识能够催生政府以最廉价的方式来筹集税款,削减征管成本,避免征收资源的严重浪费。研究纳税意识,讨论提高公民纳税意识的路途,也就很有理论现实意义。大学生是未来社会的精英和纳税主力军,研究他们的纳税意识,有利于政府在他们未步入社会的时候给予正确的引导,这对抑制偷逃缴纳税款行为将收到事半功倍的效果。本文的研究思路是以“一个立足点,两个系统,六个小方面”为主线,运用理论与实证相结合的研究方法,全面客观地剖析纳税意识。“立足点”即纳税意识,“两个系统”即影响纳税人纳税意识的外部环境系统与内部需要系统,六个小方面即“税收认知、知情权、公平感、合理性、透明度和税收征管”。首先,构建纳税意识的理论框架。以行为经济学“有限理性、有限自私”的经济人假设为逻辑出发点,通过对文献的分析研究并结合心理学、法学等学科的研究成果分析定义纳税意识。其次,再从内外部系统展开深层次讨论。外部系统从经济维度、文化维度、法律维度揭示对纳税意识的影响。内部系统则借助马斯洛内在需要层次理论对纳税人内心需求进行探讨。再次,以珠海市七所主要高校大学生为依托,收集大学生纳税意识状况的原始数据。在对受访者基本特征量、纳税意识影响因子总体描述分析的基础上,通过方差分析的方法实证检验受访者的地区来源结构、专业结构、家庭月收入结构、居住地结构等基本特征量对纳税意识因子存在显著性影响。最后,根据理论分析和实证分析的结论,提出了改善客观税收环境、提升大学生内部税收修养等策略。更多还原

【Abstract】 The initiative tax consciousness can make the government raise taxes in the most inexpensive way, cut collection costs and avoid serious waste of resources collected. It is theoretical and significance to study tax consciousness, to discuss ways improving civic awareness of tax. Traditionally, college students are the elite of society and the main force of taxpayers in the future. To study their tax consciousness and to help the government give them proper guidance before they get into the community will have a multiplier to curb tax evasion.The thinking of this dissertation centers on the main line, which is "a foothold, the two systems and six small areas", and uses combinational research method of theory and empiricism, in order to analyzing the tax consciousness comprehensively and objectively. "Foothold" means tax consciousness, "two systems" are the internal needs system and the external taxation environment system of the taxpayers, "six small areas" stand for "taxation recognition, the right to know, sense of fairness, rationality, transparency and tax collection". First, build the theoretical framework of tax consciousness. The "limited rationality, limited selfish" economic man is assumed to be the logical starting point. Through the analysis of literatures and the combination of psychology, law, etc, I find out the definition of tax consciousness. Secondly, to start the deeply discussion is based on the internal and external systems. The economic dimension, cultural dimension and legal dimension of the external system reveal the impact of the tax consciousness. The internal system is using Maslow’s hierarchy of needs theory to research the inner needs of the taxpayers. Thirdly, I collect the primary data from the students of seven main colleges in Zhuhai City by the questionnaire. By overall description of the respondents’basic characteristics, which is the structure of regional sources, professional structure, family income structure, the structure of residence etc., and tax consciousness impact factors, the relationship of which was made known through One-way ANOVA. Finally, based on the conclusions of theoretical analysis and empirical analysis, the strategies of improving the tax environment, improving the college students’internal tax training and so on are made out.更多还原