Fiscal Expenditure and the Individual Taxpayer's Compliance

被引：0
|
作者：
Liu Hua [1 ]
Yang Yao [1 ]
Liu Fang [1 ]
机构：
[1] HUST, Sch Management, Wuhan 430074, Peoples R China
来源：
STRATEGIC MANAGEMENT ENGINEERING: ENTERPRISE, ENVIRONMENT AND CRISIS | 2009年
关键词：
Fiscal expenditure; Tax compliance; Questionnaire investigation;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper utilizes the Eview software to deal with the data which is gathered from the random investigation of the citizenship in Wuhan city. Using the data, we try to check out the relationship between the fiscal expenditure and the individual taxpayer's compliance. Our estimation results support the conjecture that the corruption and putridity in the fiscal expenditure, the level of supervision during the fiscal expenditure and the measures of acquiring the information about fiscal expenditure all can affect the taxpayer's compliance behavior. In addition, the more the taxpayer gets from the public goods and services, the higher the taxpayer's compliance will be.
引用
收藏
页码：1184 / 1187
页数：4
相关论文
共 50 条
  • [31] A Large-Scale Agent-Based Model of Taxpayer Reporting Compliance
    Bloomquist, Kim M.
    Koehler, Matt
    JASSS-THE JOURNAL OF ARTIFICIAL SOCIETIES AND SOCIAL SIMULATION, 2015, 18 (02): : 1 - 7
  • [32] Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis
    Khozen, Ismail
    Setyowati, Milla Sepliana
    COGENT BUSINESS & MANAGEMENT, 2023, 10 (02):
  • [33] Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia *
    Mascagni, Giulia
    Mengistu, Andualem T.
    Woldeyes, Firew B.
    JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION, 2021, 189 : 172 - 193
  • [34] Pure Public Goods Model and the Optimal Size of China's Fiscal Expenditure: 1978-2006
    Wu, Qunli
    ADVANCED MECHANICAL ENGINEERING, PTS 1 AND 2, 2010, 26-28 : 14 - 19
  • [35] An empirical study of Anhui province fiscal expenditure structure and performance
    Wei Y.
    Wang S.
    International Journal of Simulation: Systems, Science and Technology, 2016, 17 (16): : 7.1 - 7.10
  • [36] An analysis of the effect of fiscal expenditure on the income distribution of Chilean households
    Garrido N.
    Morales J.
    Journal of Economic Structures, 12 (1)
  • [37] Deterrence or conformity?-An analysis of digital economy taxpayer compliance behavior based on prospect theory
    Jin, Peng
    Li, Guiping
    Xiong, Weiqing
    FRONTIERS IN PSYCHOLOGY, 2022, 13
  • [38] THE VARIABLES THAT AFFECT TAX COMPLIANCE WITHIN THE FISCAL GAME
    Cozmei, Catalina
    Dobre, Florin
    Serban, Claudia Elena
    MONETARY, BANKING AND FINANCIAL ISSUES IN CENTRAL AND EASTERN EU MEMBER COUNTRIES: HOW CAN CENTRAL AND EASTERN EU MEMBERS OVERCOME THE CURRENT ECONOMIC CRISIS?, VOL II, 2014, : 92 - 98
  • [39] How to Give Full Scope to the Proactive Fiscal Policy: a Regression Analysis of Improving the Fiscal Expenditure Structure in China
    Wu, Shaohua
    Lu, Geng
    PROCEEDINGS OF THE 2009 INTERNATIONAL CONFERENCE ON PUBLIC ECONOMICS AND MANAGEMENT ICPEM 2009, VOL 1: SOCIAL ISSUES AND ECONOMIC POLICIES, 2009, : 327 - 331
  • [40] Optimal Scale of the Rural Fiscal Expenditure Based on Economic Growth in China
    Zhang Rui
    Li Zhong-fu
    2008 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING (15TH), VOLS I AND II, CONFERENCE PROCEEDINGS, 2008, : 1197 - +
12345