Analysis Of The Impact On The Tax Morality From Education

The global financial crisis broke out in 2008,which made the tax revenue of many countries drop dramatically.In this context,reducing tax evasion and improving citizens' tax morality has become an important goal of public financial policy.Tax evasion is a complex social phenomenon.The behavior of tax evasion is influenced by many factors,such as personal values,behavior norms,supervision of public institutions,and these factors will also have an impact on the spontaneous tax behavior of individuals which is tax morality.It's not a long-term plan to reduce tax loss only by means of legal deterrence.With the popularization of education,we can start from the characteristics of individual behavior,explore the direct and indirect channel role of education in shaping individual tax morality,improve the overall tax morality level of the people.Therefore,based on the existing research over the world,This paper analyzes and sorts out the relevant literature and theoretical results of tax morality,puts forward research ideas and lays the foundation of empirical research High school education is the last educational "checkpoint" before an individual becomes an adult,which is of great significance to an individual.Therefore,in the empirical part of this paper,high school education is taken as the division basis,and the sample of not receiving high school education is taken as the reference group,with the help of ordered-logit method regresses the sample data of China,explores whether the education above senior high school has an impact on the tax morality of Chinese citizens with the change of time.Secondly,in order to study the regional heterogeneity of the impact of high school education on tax morality.the samples are divided into four regions:we return the processed explanatory variables to the initial evaluation state and then test the impact of the sample population and education in each region on tax morality.According to the empirical results,we further analyze the basic theory of tax morality in order to provide scientific policy suggestions for how to better play the role of education in tax morality.There are six chapters in this paper.In addition to the introduction of Chapter 1,chapters 2-3 are the basis and premise of this paper.Chapter 2 is a literature review on the theoretical research of tax morality over the world.The third chapter is the theoretical analysis of the influence of education on tax morality.Chapter 4 analyzes the current situation of tax morality in China.The fifth chapter is the empirical part of this paper,mainly using the ordered-logit method to study the impact of education above senior high school on tax morality in China and other regions.Chapter 6 puts forward countermeasures and suggestions based on the empirical analysis results of education on tax morality.Through the research,the main conclusions of this paper are as follows:the tax moral level of our country shows a downward trend.From the perspective of the impact of education on tax moral,with the change of time,the regression coefficient of the impact of education above senior high school on tax moral changes from negative to positive,that is,from inhibition to promotion,and the probability of individuals receiving education above senior high school having high tax moral is higher;the overall sample After the division of the region,due to the difference of educational resources and economic level,the East,the Middle,the West and the Northeast show the regional heterogeneity of higher education to tax morality.In the early Eastern region,the probability of low tax morality is higher after receiving high school education,but in the follow-up survey data,it has shown that high school education has a positive impact on tax morality.Compared with the eastern region,the impact of education above senior high school on tax morality in the central and western regions changes slowly,but the western region has given full play to its regional advantages.In the case of low population density,it has paid attention to improving the impact of education above senior high school on individual tax morality.The impact of education on tax morality in the northeast region is not significant.Economic development and talent introduction are the tax revenue in the northeast region,we should consolidate the shaping of high school education to tax morality.Under the circumstance that the level of tax morality in our country needs to be improved,tax authorities should strengthen the construction of tax morality for citizens.Based on the significant influence of education on tax morality in our country,we can improve the national tax morality from two aspects of basic education and social education,and organically combine the "external pressure" of law enforcement agencies with the "internal improvement" of individual psychology,so as to improve the education National tax morality plays a role of stability and farsightedness.