Fiscal Ezpenditure and the Individual Tazpayers Compliance

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 taxpayers 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 taxpayers compliance behavior. In addition, the more the taxpayer gets from the public goods and services, the higher the taxpayers compliance will be.

关键词： Fiscal ezpenditure Taz compliance Questionnaire investigation

作者: LIU Hua YANG Yao LIU Fang

作者单位: School of Management, HUST, Wuhan, P.R.China, 430074

会议类型: 国际会议

会议名称: 2009年战略管理国际会议(2009 International Conference on Strategic Management)

会议地点: 成都

会议语种:英文

页码: 1184-1187

在线出版日期: 2009-06-25（万方平台首次上网日期，不代表论文的发表时间）