The Impact Of Tax Salience On Residents' Consumption Behavior

With the rapid economic development in our country,the problem of residents' consumption has drawn more and more attention from all walks of life.Among the many factors influencing the consumption behavior of residents,highlighting the tax is one of the factors that can not be neglected by scholars of all walks of life in recent years.Studying the consumption behavior of residents in our country from the perspective of tax revenue highlights not only the perfect research system of tax revenue,Enriching the research perspective and research methods of residents' consumption behavior,and also guiding the practice of taxation in our country to some extent,so as to provide feasible policy suggestions for perfecting China's tax system.In order to study the impact of tax revenue on the residents' consumption behavior in our country,this article mainly starts with theoretical analysis and empirical research.The main content of the theoretical analysis focuses on the comparative analysis of the different effects of different taxes on tax revenue due to differences in tax system design and residents 'internal cognitive differences,which ultimately have different impacts on residents' consumption behavior.The results of theoretical analysis show that,compared with indirect tax,direct tax can have a significant impact on household consumption behavior due to its high tax revenue prominence.Compared with the levied price,the tax levied outside the taxation also has a high tax revenue prominence,Which can have a significant impact on residents' consumption behavior.Compared with taxpayers with lower tax awareness,the same tax types have higher tax revenue prominence for taxpayers with higher tax awareness and can significantly affect their consumption behavior.In short,the taxes with higher prominence than the tax revenue highlights the lower tax types,which can significantly affect the consumer behavior.The empirical study is based on the panel data of 30 provinces from 2006 to 2015 in our country.By setting per capita income tax,per capita consumption tax and per capita value-added tax as explanatory variables,the per capita disposable income,government livelihood Expenditure,unemployment rate and so on are set as control variables to study the impact on the per capita consumption expenditure of residents who are explained.Through establishing a fixed effect model of panel data,the research results show that personal income tax,as a direct tax,has a significant negative effect on household consumption behavior due to its high tax revenue prominence.Specifically,when the per capita income tax burden increases by 1 Yuan,will result in a decrease of about 2.31% of resident consumption expenditure;consumption tax as an indirect tax,combined with the price of the tax because of the lower tax revenue will have no significant impact on consumer behavior in China;Finally,the value-added tax,its As an indirect tax,though it is an extra-tax,due to the universality of its collection and the avoidance of double taxation,the relatively low tax revenue does not have a significant impact on the consumption behavior of residents.In addition,the empirical study also verifies the impact of control variables such as resident disposable income on household consumption behavior,in which resident disposable income and livelihood expenditure level will have a significant impact on household consumption behavior.Specifically,for every increase in per capita disposable income of residents by 1 yuan,the per capita consumption expenditure of residents will increase by 99.06%;for every 1% increase in government expenditure for people's livelihood,the expenditure on household consumption will increase by 0.4244%.The conclusion of this paper explains the influence of tax revenue on residents' consumption behavior from the perspective of tax revenue promulgation and provides empirical evidence for the government to guide the consumption behavior of residents in the tax reform in the future by using the prominence of tax revenue.According to the research results,this paper puts forward the following suggestions for our country in the future tax reform: We should improve the current tax system;improve the awareness of tax revenue,strengthen the propaganda and study of tax knowledge;and improve the financial system of our country.