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Abstract
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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
Submitted: June 09, 2012
Accepted: June 31, 2012
Published: December 15, 2012 |
Abstract:
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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.
Key words: Framing effect , individual tax compliance, perception and cognition , tax evasion, , ,
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Cite this Reference:
Hua Liu, Qishen Zhou, Shanhui Wang and Lihong Zhou, . 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, (24): 5602-5608.
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ISSN (Online): 2040-7467
ISSN (Print): 2040-7459 |
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