摘要
以对企业的问卷调查获取基础数据,分析税收遵从成本对企业税收遵从度的影响,并研究这种影响在不同的企业所有制类型和不同的企业规模下的结构性变化。实证结果显示:税收遵从成本的高低是影响企业税收遵从程度的一个重要因素,税收遵从成本越低,企业的税收遵从度越高;从企业所有制性质看,民营企业的税收遵从决策更易受税收遵从成本的影响;从企业规模看,规模较小的企业的税收遵从度受税收遵从成本的影响较大。
We design questionaires to get basic data to analyze the influence of tax compliance costs on enterprises＇ tax compliance and its changes in different enterprises. We get the conclusions from empirical analysis that tax compliance costs are an important effect factor of enterprises＇ tax compliance. The lighter the tax compliance costs , the higher the tax compliance of enterprises. As for different nature of enterprises, tax compliance of private enterprises is more influenced by tax compliance costs. As for different size of enterprises, the tax compliance of small-sized enterprises is more influenced by tax compliance costs.
出处
《西安财经学院学报》
2010年第5期69-74,共6页
Journal of Xi’an University of Finance & Economics
关键词
税收遵从成本
企业税收遵从
影响效应
tax compliance costs
tax compliance of enterprises
influence
