权力距离文化价值观对我国税收道德的影响——基于腐败容忍度的中介效应检验

doi:10.13438/j.cnki.jdxb.2020.01.012

吉首大学学报（社会科学版）

权力距离文化价值观对我国税收道德的影响——基于腐败容忍度的中介效应检验

黄凤羽，王晨

(1.天津财经大学财税与公共管理学院，天津 300222；2.天津市经济发展研究院，天津 300202)

出版日期:2020-01-01 发布日期:2020-01-12
作者简介:黄凤羽，女，博士，教授，天津财经大学财税与公共管理学院博士生导师，天津市经济发展研究院院长。
基金资助:
国家社会科学基金一般项目（14BJY16）

The Influence of Cultural Values of Power Distance on China's Tax Morality:Test of Intermediary Effect Based on Corruption Tolerance

HUANG Fengyu,WANG Chen

(1.College of Finance,Taxation and Public Administration,Tianjin University of Finance and Economics,Tianjin 300222,China;2.Tianjin Institute of Economic Development,Tianjin 300202,China)

Online:2020-01-01 Published:2020-01-12

摘要/Abstract

摘要：基于世界价值观调查中国部分的微观数据，对个体权力距离文化价值观与税收道德之间的关系进行实证分析。结果表明，高权力距离文化价值观对税收道德存在显著的负向影响。使用两阶段最小二乘法解决内生性问题后，上述结论仍然成立。进一步研究发现，权力距离文化价值观主要通过腐败容忍度对税收道德产生影响，意味着腐败容忍度影响税收道德的背后动因是个体权力距离文化价值观。研究认为提高我国居民税收道德应从规范税收自由裁量权入手，通过规范权力运行、推进税收共治，同时发挥区块链技术在构建税收信用体系中的优势作用，以此驱动个体纳税意愿。

关键词： 权力距离文化价值观, 税收道德, 腐败容忍度, 世界价值观调查, 中介效应

Abstract: Based on the microcosmic data of World Values Survey in China,this paper makes an empirical analysis on the relationship between individual power distance cultural values and tax morality.The results show that the cultural values of high power distance have a significant negative impact on tax morality.After using the two-stage least square method to solve the endogenous problem,the above conclusion is still valid.Further study finds that the cultural values of power distance have an impact on tax morality mainly through corruption tolerance,which means that the underlying motivation of corruption tolerance affecting tax morality is individual power distance cultural values.The study holds that to improve the tax morality of Chinese residents,we should start with ragulating the tax discretion,standardizing the operation of power,promoting tax co-governance,and giving full play to the dominant role of blockchain technology in the construction of tax credit system,in order to drive individual willingness to pay taxes.

Key words: power distance cultural values, tax morality, corruption tolerance, World Values Survey, intermediary effect

黄凤羽，王晨. 权力距离文化价值观对我国税收道德的影响——基于腐败容忍度的中介效应检验[J]. 吉首大学学报（社会科学版）, DOI: 10.13438/j.cnki.jdxb.2020.01.012.

HUANG Fengyu,WANG Chen. The Influence of Cultural Values of Power Distance on China's Tax Morality:Test of Intermediary Effect Based on Corruption Tolerance[J]. Journal of Jishou University（Social Sciences）, DOI: 10.13438/j.cnki.jdxb.2020.01.012.

参考文献

[1] ALM J,MCCLELLAND G H,SCHULZE W D.Why do People Pay Taxes?[J].Journal of Public Economics,1992,48(1):21-38. [2] FREY B S,FELD L P.Deterrence and Morale in Taxation:An Empirical Analysis[J].Cesifo Working Paper,2002,760(8):1-63. [3] 陈平路,邓保生.试析心理经济学框架下的个人税收遵从行为[J].税务研究,2011(2):84-87. [4] ORVISKA M,HUDSON J.Tax Evasion,Civic Duty and the Law Abiding Citizen[J].European Journal of Political Economy,2003,19(1):83-102. [5] TORGLER B.Tax Morale,Rule-Governed Behaviour and Trust[J].Constitutional Political Economy,2003,14(2):119-140. [6] FREY B S,TORGLER B.Tax Morale and Conditional Cooperation[J].Journal of Comparative Economics,2007,35(1):1-159. [7] TABELLINI G.Culture and Institutions:Economic Development in the Regions of Europe[J].Journal of the European Economic Association,2010,8(4):677-716. [8] TSAKUMIS G T,CURATOLA A P,PORCANO T M.The Relation Between National Cultural Dimensions and Tax Evasion[J].Journal of International Accounting,Auditing and Taxation,2007,16(2):131-147. [9] PUTNAM K,ABDELFATTAH B,BAGCHI K,et al.Tax Compliance and International Cultural Factors:A Multilevel Empirical Study[M]//Smart Technologies for Smart Nations.Springer Singapore,2016：19-30. [10] HUSTED,BRYAN W.Wealth,Culture,and Corruption[J].Journal of International Business Studies,1999,30(2):339-359. [11] 王程韡.腐败的社会文化根源:基于模糊集的定性比较分析[J].社会科学,2013(10):28-39. [12] 饶育蕾,何鲁,彭叠峰,鲍玮.权力距离与社会腐败——基于跨国数据的实证研究[J].中南大学学报(社会科学版),2017(6):69-76. [13] LAPALOMBARA J.Structural and Institutional Aspects of Corruption[J].Social Research,1994,61(2):325-350. [14] FINE S.Cross-Cultural Integrity Testing as a Marker of Regional Corruption Rates[J].International Journal of Selection & Assessment,2010,18(3):251-259. [15] 杨明海,冯玉静.权力距离与人均国民生产总值的关系研究[J].经济与管理评论,2012(3):61-65. [16] 孙敬良,梅海.腐败与文化的回归分析[J].华南农业大学学报(社会科学版),2015(2):134-140. [17] 王哲,孟天广,顾昕.经济不平等与民众的腐败容忍度:基于多层次模型的跨国分析[J].经济社会体制比较,2016(2):89-103. [18] BARON R M,KENNY D A.The Moderator-Mediator Variable Distinction in Social Psychological Research:Conceptual,Strategic,and Stastical Consideration[J].Journal of Personality and Social Psychology,1986,51:1173-1182. [19] 温忠麟,叶宝娟.中介效应分析:方法和模型发展[J].心理科学进展,2014,22(5):731-745. [20] MONTIEL OLEA J L,PFLUEGER C.A Robust Test for Weak Instruments[J].Journal of Business and Economic Statistics,2013,31(3):358-369. [21] 郭梓楠.对依法治税几个认识问题的思考[J].税务研究,2005(3):64-66. [22] 付朝干,李增福.腐败治理、税收执法与民营企业避税[J].财经研究,2018(11):47. [23] 欧纯智,贾康.税收自由裁量权行使的正义原则[J].中共中央党校学报,2016(5):92.

权力距离文化价值观对我国税收道德的影响——基于腐败容忍度的中介效应检验

The Influence of Cultural Values of Power Distance on China's Tax Morality:Test of Intermediary Effect Based on Corruption Tolerance

PDF (PC)

可视化

摘要/Abstract

引用本文

使用本文

参考文献

相关文章 3

编辑推荐

Metrics

本文评价

[1]	曾祥炎, 胡慧强. 数字普惠金融发展对多维贫困的影响及作用机制[J]. 吉首大学学报（社会科学版）, 2023, 44(3): 47-61.
[2]	周信君, 张蓝澜. 女性高管比例会影响会计稳健性吗？——基于企业社会责任信息披露的中介效应检验[J]. 吉首大学学报（社会科学版）, 2022, 43(1): 78-87.
[3]	乔彬. 环境规制、就业再配置与社会福利[J]. 吉首大学学报（社会科学版）, 2021, 42(5): 76-86.