Fiscal Transparency,the Government Governance And Tax Moral

As the main source of national fiscal revenue,tax is also the financial foundation for the government to perform public functions and achieve social governance.Tax moral,as the intrinsic motivation and willingness of taxpayers to actively pay taxes,is of great significance to guarantee the tax compliance and to optimize the national tax environment.This article attempts to construct an inclusive framework of taxation moral decision mechanism,and focuses on the mechanism of the impact of fiscal transparency and government governance on the members' tax moral.It provides a theoretical basis for improving taxpayers' tax moral and optimizing the taxation environment in the context of state governance modernization.Firstly,based on the psychological tax contract theory,the theoretical part analyzes the psychological motivation of the members' willingness to pay taxes and then constructs an inclusive framework of the tax moral decision mechanism.It explores the formation of tax moral from demographic factors,socioeconomic factors,and government governance factors.It focuses on the analysis of the impact of fiscal transparency and government governance on tax moral and then puts forward research hypotheses.Then the empirical part of the article builds an Ordered Probit model based on 851 valid questionnaire data,estimates the impact of those all factors on respondents and analyzes their marginal effects Finally,on the basis of the foregoing theoretical and empirical research,the article puts forward policy suggestions for the construction of tax moral in China from the aspect of government governance,the aspect of taxation,and the aspect of social atmosphere.The research results of the article show that: firstly,government governance has a significant positive impact on taxpayer's tax moral.Higher government governance ability helps improve taxpayers' tax moral.Secondly,fiscal transparency significantly affects taxpayer's tax moral.The higher the transparency of government financial information,the higher the taxpayer's trust in the government,and thus a higher tax moral.Thirdly,the demographic variables,socioeconomic variables,and attitude variables to government governance have also affected taxpayer tax morality to some extent.