税收征纳双方的理性人特征  

The Rational Characteristic of Taxpayers and the Tax Authority

作　　者：孙玉霞[1] 

机构地区：[1]北京信息工程学院经济贸易系,北京100085

出　　处：《青海师范大学学报（哲学社会科学版）》2006年第3期9-11,共3页Journal of Qinghai Normal University(Philosophy and Social Sciences Edition)

摘　　要：经济人通常被概括为理性的、在既定约束条件下追求自身利益或效用最大化的人。纳税人的税收遵从决策、税务部门的管理活动等无不与置身其中的管理对象、管理主体的基本特性密切相关,因此确立对税收征管活动中纳税人、征税人理性特征的认识,对提高征管效率,杜绝征纳税活动中可能发生的违规违法现象不无裨益。In general a rational mall is always maximizing his benefit or utilities under his certain limits. Both the taxpayers decisions of tax compliance and the authority activities are relate to the fundamental characteristics of the two principal parts. It is helpful to enhance the efficiency of tax administration, and decrease the irregularities in taxpaying that we understand the rational characteristics.

关 键 词：税收征管 理性人 纳税人 税务部门 

分 类 号：F810.42[经济管理—财政学]