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社会认同理论对理解不同文化影响人们的税收态度和行为是一个非常有用的框架。纳税人同时是许多群体和社会分类的成员,影响他们税收态度和行为的,主要是纳税人在不同群体和社会分类中所处的地位以及在一个特定的环境中如何定义他们的认同。更高的认同水平有着更高的包容性,也有着更好的税收遵从行为。理解纳税人的社会认同,对税务机关提高税收遵从有着重要的启示意义。
Social identity theory is a very useful framework for understanding how different cultures affect people’s tax attitudes and behaviors. Taxpayers are also members of many groups and social classifications at the same time, influencing their tax attitudes and behaviors, primarily the taxpayers’ position in different groups and social classifications and how to define their identities in a particular context. Higher levels of acceptance are more inclusive and have better tax compliance. To understand the social identity of taxpayers has important implications for the tax authorities to improve tax compliance.