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

doi:10.13438/j.cnki.jdxb.2020.01.012

Abstract

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

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.

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