CAJ | 학술논문

个体的纳税申报行为不仅受到诸如税率、罚金等经济因素的影响，还受到非经济因素的影响。设计并实施一个互动实验，研究了不同税收文化(以群体逃税率表征)下，纳税群体的申报行为。结论是在逃税率上升，群体平均申报额会下降；在高逃税率环境中，群体平均申报额下降得更快。
개체적납세신보행위불부수도제여세솔、벌금등경제인소적영향，환수도비경제인소적영향。설계병실시일개호동실험，연구료불동세수문화(이군체도세솔표정)하，납세군체적신보행위。결론시재도세솔상승，군체평균신보액회하강；재고도세솔배경중，군체평균신보액하강득경쾌。
Taxpayer declaration behavior is not only affected by economic factors such as tax rate and fine rate,but also by non-economic factors.An experiment was designed to analyze tax cultural effect on taxpayer collective behavior.It was found that average declaring income level of group decreased when group tax evasion proportion increased.Taxpayers would evade more in high evasion rate group than groups with lower evasion rate.