Home            Contact us            FAQs
    
      Journal Home      |      Aim & Scope     |     Author(s) Information      |      Editorial Board      |      MSP Download Statistics

     Research Journal of Applied Sciences, Engineering and Technology


Research of the Effect of Risky Choice Framing Effect on Personal Taxpaying Decision

Qishen Zhou, Hua Liu, Jiang Liu, Rui Kang and Yiling Huang
School of Management, Huazhong University of Science and Technology, Wuhan 430074, China
Research Journal of Applied Sciences, Engineering and Technology  2013  9:2846-2850
http://dx.doi.org/10.19026/rjaset.5.4815  |  © The Author(s) 2013
Received: August 04, 2012  |  Accepted: September 03, 2012  |  Published: March 20, 2013

Abstract

This study focuses on the effect of risky choice framing effect in the taxpaying decision process. To promote personal tax compliance, this study takes the risky choice framing effect into the research of taxpaying compliance activity, analyses taxpayers' psychological principles in decision-making and studies risky choice framing effect in framing effects. Experimental method has been adopted in this study to analyze the effect of risky choice framing effect. The analysis results show that the taxpayer's compliance decision does not exist significant risky choice framing effect when the tax rate is low, whereas it shows such character significantly when the tax rate increases to a certain degree. It also discovers the existence of withholding phenomenon. Taxpayers on the condition of tax reimbursement show a higher degree of compliance compared to those who are in the condition of paying conscience money. According to the findings of this research, considering the current situation of China’s taxpaying, three policy recommendations has been proposed to increase the degree of personal tax compliance. These recommendations include the policies of taxes paid in advance and annual income tax report and decreasing the marginal tax rate.

Keywords:

Personal taxpaying, risky choice framing effect, tax compliance,


References


Competing interests

The authors have no competing interests.

Open Access Policy

This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.

Copyright

The authors have no competing interests.

ISSN (Online):  2040-7467
ISSN (Print):   2040-7459
Submit Manuscript
   Information
   Sales & Services
Home   |  Contact us   |  About us   |  Privacy Policy
Copyright © 2024. MAXWELL Scientific Publication Corp., All rights reserved