Does the Distribution of Public Good Matter for Tax Compliance Behavior?

DOI

10.2991/ammsa-18.2018.84How to use a DOI?

Keywords

public good return; tax compliance; regression

Abstract

The research of tax suggest that the mechanism how public good return has an important influence on tax compliance. The taxpayers pay taxes to the government to purchase public good and services. Therefore, we considered that the taxpayer's decision-making process would be affected by the satisfaction of the public good allocation. We conduct a laboratory experiment and analyze how the public good return influences tax compliance behavior by applying high, low, linear high and linear low return mechanisms. The results indicate that a certain amount of public good return can improve tax compliance. First, compared with no public good, taxpayers will be more honest on income declare process when receiving the public good. And there is an inverse u-shaped relationship between public good return and tax compliance.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mengdi Chen
AU  - Ya Zhou
PY  - 2018/05
DA  - 2018/05
TI  - Does the Distribution of Public Good Matter for Tax Compliance Behavior?
BT  - Proceedings of the 2018 2nd International Conference on Applied Mathematics, Modelling and Statistics Application (AMMSA 2018)
PB  - Atlantis Press
SP  - 396
EP  - 401
SN  - 1951-6851
UR  - https://doi.org/10.2991/ammsa-18.2018.84
DO  - 10.2991/ammsa-18.2018.84
ID  - Chen2018/05
ER  -