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

页码：1184 / 1187

页数：4

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