Does Income Level Affect Tax Declaring Decisions?

被引：0

作者：

Zhou, Ya ^{[1
]}

Liu, Pengfei ^{[1
]}

机构：

[1] Beijing Normal Univ, DePG Syst Sci, Sch Management, Beijing 100875, Peoples R China

来源：

2013 3RD INTERNATIONAL CONFERENCE ON APPLIED SOCIAL SCIENCE (ICASS 2013), VOL 1 | 2013年

关键词：

Tax compliance; Different income level; Experiment; MORALE;

D O I：

暂无

中图分类号：

C [社会科学总论];

学科分类号：

03 ; 0303 ;

摘要：

Our work is using experiment to investigate the relationship between different income level and tax compliance. We found that high income level leads taxpayer to evade more while low income level enhances compliance. Moreover, when income level of a taxpayer ascends, they usually like to evade, and conversely they will declare more if the income level descends.

引用

页码：176 / 180

页数：5

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