7 | Journal of Tax Reform 税收改革杂志

院校资讯君

Journal of Tax Reform
Volume 9 Issue 3
税收改革杂志 第9卷第3期
本期目录
1.
Tax collection, utilization systems and the performance of small and medium scale enterprises in Nigeria: A multivariate approach
尼日利亚税收征管系统和中小企业绩效的关系：基于多变量方法的实证研究
2.
Personal income tax deductions and demand for education: Case of Russia
个人所得税扣除与教育需求：以俄罗斯为例
3.
Tax incentive policy and recovery of SMES in the post-Covid period: The moderating role of perceived policy effectiveness in Indonesia
后疫情时代中小企业的税收优惠政策与经济复苏：印尼调节方案的有效性感知
4.
The impact of tax structure on economic growth: New empirical evidence from central and eastern europe
税收结构对经济增长的影响：基于中欧和东欧的新实证证据
5.
Tax-cut policies, Accounting Conservatism, and Corporate Tax Burden Stickiness: Empirical analysis from China
减税政策、会计保守主义与企业税负粘性：基于中国的实证分析
6.
Modeling the economic impact of value added tax reforms in Nigeria
建模分析尼日利亚增值税改革对经济的影响
7.
Vat revenue and economic growth in the middle east and north Africa region: Evidence from panel data analysis
中东和北非地区的增值税收入和经济增长：基于面板数据的分析
8.
Determinants of ethical decision-making: A study on the role of the professionalism of members of the Indonesian association of tax consultants
道德决策中的决定性因素：关于印度尼西亚税务顾问协会成员专业精神的作用研究
9.
Determinants of behavior of payers of personal income tax: An empirical study from Indian context
影响个人所得税纳税人行为的决定性因素：基于印度的实证研究
10.
The impact of perceptions of corruption and trust in government on Indonesian micro, small and medium enterprises compliance with tax laws
腐败感知和政府公信力对印尼中小微企业纳税遵从度的影响
部分文章摘要
01
Personal income tax deductions and demand for education: Case of Russia
Abstract: Tax system creates various incentive effects that can influence an individual’s educational choice. Many studies have been conducted on the effect of tax incentives on education, however, no study that reveals such an effect has been conducted in Russia. With this in mind, we aimed to analyse whether the tax incentives for education influence the household’s decisions to receive an education in Russia. In this context, we analysed the correlation between the number of individuals who received tax deductions and the number of individuals who received education by regions of the Russian Federation. The data source was tax reporting data of Federal Tax Service and the 2020 census data. The research methodology includes methods of regression and correlation analysis. The results show that tax incentives for education have low impact on the of household’s decisions to receive an education in the Russian Federation. Tax deduction has a stable but weak positive association with total numbers of students. The calculated parameters of the model explain the dependence between the deduction for expenses for own education and quantity of people who receive education by 9.2% and dependence between the deduction for expenses for full-time education of children and quantity of people who receive education by 5.5%. There is low probability that the announced rise of the limit of social deduction in 2024 will change the situation. But government should continue to provide federal funding through tax benefits to promote voluntary compliance by fostering favourable taxpayer views of the tax system.

摘要：税收制度会产生各种激励效应，从而影响个人的教育选择。关于税收优惠对教育的影响，已有众多研究，但在俄罗斯尚无相关研究。有鉴于此，本文旨在分析俄罗斯有关教育的税收优惠政策是否会影响家庭接受教育的决策。为此，本文分析了俄罗斯联邦各地区获得税收优惠人数与接受教育人数之间的相关性。研究数据来源于联邦税务局的纳税申报数据和2020年人口普查数据。研究方法包括回归分析和相关分析。研究结果表明，教育相关的税收优惠对俄罗斯联邦家庭接受教育的决策影响较小，即税收优惠与接受教育的学生总数有稳定但较弱的正相关关系。通过构建模型得出的参数解释自身教育费用税收优惠与受教育人数之间仅有9.2%的相关关系，以及子女全日制教育费用税收优惠与受教育人数之间仅有5.5%的相关关系。已宣布的2024年社会扣除额上限的提高改变这种状况的可能性很低，但政府应继续通过税收优惠提供联邦资助，以培养纳税人对税收制度的认同感从而提高纳税遵从。
02
Modeling the economic impact of value added tax reforms in nigeria
Abstract：The purpose of this study is to verify the response of economic services to changes in value-added tax legislation. This research looked at all economic activities, including agriculture, transportation, communication, entertainment, construction, manufacturing, and financial services, among others. Nonetheless, the VAT policy amendment is intended to improve economic activity and provide funds for the government to carry out social obligations. However, it is critical to provide the government with empirical data to help guide these amendments as needed. The study employs ARDL and ECM to investigate both the long- and short-term effects of VAT reform on economic productivity enhancement. The data used in this study ranges from 1994, when VAT was fully implemented in Nigeria, to 2022. The use of these data allows for a thorough examination of the economic impact of VAT reform. The findings indicate that in the long run, VAT has a positive and significant impact on economic services, but in the short run, the findings show that VAT has an intangible impact on economic activities. The implication is that the economic service response to VAT reformation can only be tangible and positive in the long run when businesses are able to adjust to policy changes. The study also reveals that inflation is harmful to the economy in both the long and short run. As a result, the study suggests that policymakers keep an eye on inflation before raising or lowering the VAT rate in order to avoid a massive economic collapse.

摘要：本研究旨在检验增值税改革对包括农业、运输、通信、娱乐、建筑、制造和金融服务在内的所有经济活动的影响。尽管如此，增值税立法修订旨在改善经济活动，并为政府履行社会义务提供资金。然而，为政府提供实证数据以指导增值税法的修订至关重要。本研究采用自回归分析滞后模型（ARDL）和误差修正模型（ECM）研究增值税改革对提高经济生产率的长期及短期影响。本研究使用的数据范围从1994年尼日利亚全面实施增值税起至2022年。使用这些数据可以全面检验增值税改革对经济的影响。研究结果表明，从长期来看，增值税对经济服务具有积极且重大的影响，但从短期来看，影响较小。换言之，只有当企业能够适应政策变化，增值税改革对经济服务的影响才能是切实和积极的。此外，通货膨胀在长期和短期内都对经济有负面影响。因此，建议政策制定者在提高或降低增值税税率之前应密切关注通货膨胀，以避免大规模经济崩溃。
03
Determinants of behavior of payers of personal income tax: An empirical study from indian context
Abstract: Tax can be imagined as a contribution by citizens to the elected government to carry out its functioning smoothly. Tax compliance is a problem that has existed for as long as taxes. Paying taxes is always a difficult process because it has a direct impact on the taxpayer’s residual income. As a result, everyone tries to avoid tax by tax management and tax evasion which is against the law. Tax evasion is among the main issues that the developing nations have been facing. Broader empirical research regarding individual income tax compliance behavior is scant in India. The present study aimed at exploring the determinants of taxpayer’s behavior in meeting personal tax obligation and examining the interrelationship between the factors and their contribution towards tax compliance from Indian context. The study is based on primary data collected through structure questionnaire from 1068 sample respondents covering nine districts of Odisha, a State of India by following stratified random sampling method. The exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) identify three major factors i.e., economic, institutional, and social factors of tax compliance. Structural equation model has been adopted to achieve our objectives. It is evident from the results that variables under economic and institutional factors have a significant carry compared to variables under social factors. This also indicates about concern of individuals regarding their disposable income. Therefore, government should think of lowering tax rates and simultaneously keep on simplifying the tax compliance procedures and strengthen and expedite tax audit system.

摘要：税收被认为是公民为民选政府顺利开展工作所做的贡献，纳税遵从是一个存在已久的问题。纳税始终是一个艰难的过程，因其直接影响纳税人的剩余收入。因此，每个人都试图通过税收筹划和逃税来避税，但这有违法律规定。逃税是发展中国家始终面临的主要问题，但印度有关个人所得税纳税遵从的实证研究还很少。本研究旨在探讨纳税人履行个人纳税义务行为的决定因素，并从印度的情况出发，研究各因素之间的相互关系及其对纳税遵从的影响。本研究采用分层随机抽样法，通过结构式问卷从印度奥迪沙邦9个地区的1068名受访者中收集了一手数据，通过探索性因素分析（EFA）和确认性因素分析（CFA）确定了税收遵从的三大因素：经济、制度和社会因素。本文采用结构方程模型，研究结果表明，与社会因素相比，经济和制度因素的影响更为显著，这也表明个人对其可支配收入的关注。因此，政府应考虑在降低税率的同时不断简化纳税程序，尽快完善税务审计制度。
整理 | 石瑞君
排版、审核 | 寇韵楳、薛榆淞

北京大学税法研究中心
Peking University
Center for Tax Law


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