不对称信息下影响高收入个人税收遵从决策的主导因素分析-analysis of the leading factors affecting tax compliance decision of high-income individuals under asymmetric information.docxVIP

ABSTRACTThis paper attempts to find out the main factors affecting tax compliance of high-income individuals, in the case of the coexistence of multiple influencing factors,such as,deterrence risks and incentives, economic factors and non-economic factors, external physical stimulation and internal psychological motivation.The main conclusions of the study are as follows:Based on the summary and comment on various classification of factors affecting tax compliance classified by many scholars,this paper reclassified those related factors.As a result of tax compliance is the taxpayers fulfill the degree of obligations to the government (the agent is the tax authorities) according to the tax system, related to three respects:the taxpayers, tax system and government, these three aspects can be summarized as the following five categories:(1) the taxpayers ownfactors,including:①demographic factors:age,gender,educationalstatus and the numberof household members;②psychological factors: tax morale and tax culture.(2)tax system,including tax system‘fairness,the level of tax burden and tax law complexity.(3)the government factors (tax authorities and other governmentdepartments), including:①deterrence risks:detection rate and penalty rate;②Incentives: level of incentives, efficiency of the public goods‘ supply and the service level of tax authorities.According to the survey results of the high-income earners, the paper makes a sort of the above five factors and sub-factors of tax compliance using structural equation model (SEM).As far as the fives factors are concerned, in the low deterrence risks (the detection rate is 10%), the effects of tax compliance‘factors in descending order are as follows: incentives(0.33), deterrence risks(0.24), psychological factors(0.16),tax system(0.14),demographic factors(0.10).In the high deterrence risks (the detection rate is 80%), the effects of tax compliance‘factors in descending order are as follows: deterrence risks(0.42), t