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2012 (Vol. 4, Issue: 24)
Article Information:

On the Framing Effect to the Perception and Cognition of Individual Tax Compliance: A Case Study in Wuhan City of China

Hua Liu, Qishen Zhou, Shanhui Wang and Lihong Zhou
Corresponding Author:  Hua Liu 

Key words:  Framing effect , individual tax compliance, perception and cognition , tax evasion, , ,
Vol. 4 , (24): 5602-5608
Submitted Accepted Published
June 09, 2012 June 31, 2012 December 15, 2012
Abstract:

This study focuses on the problem of individual tax evasion and its perception and cognition. Since individuals are prone to evade payment of taxes by concealing the information of personal income, it is very important to use tax intelligence information to recognize tax evasion. However, very limited work has been done in this field in China, especially for the framing effect in the perception and cognition of individual tax evasion. For this reason, this study has comprehensively researched the framing effect in the perception and cognition of individual tax evasion in Wuhan city of China. To investigate the existence of framing effect, a questionnaire survey of 300 respondents has been complemented and completed. The covariance analysis has been used to analyze the results of the survey. It has found that the level of taxpayers’ compliance is higher when they receive positive framework information than confronting the negative framework information, which convinces the existence of framing effects in the perception and cognition of individual tax evasion. It is also demonstrated that gender differences also affect taxpayers’ compliance level and male taxpayers’ compliance level is lower than female because they have higher risk preferences. Finally, some strategies have been proposed to strengthen individual tax compliance level.
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  Cite this Reference:
Hua Liu, Qishen Zhou, Shanhui Wang and Lihong Zhou, 2012. On the Framing Effect to the Perception and Cognition of Individual Tax Compliance: A Case Study in Wuhan City of China.  Research Journal of Applied Sciences, Engineering and Technology, 4(24): 5602-5608.
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ISSN (Online):  2040-7467
ISSN (Print):   2040-7459
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