个人所得税纳税人行为实证分析  

An Empirical Study of Taxpayers Acts:Based on Natural Taxpayers Pay the Personal Income Tax Investigation in Jiangsu Province

作　　者：田利华[1] 

机构地区：[1]南京财经大学财政与税务学院,江苏南京210003

出　　处：《南京财经大学学报》2007年第5期35-38,共4页Journal of Nanjing University of Finance and Economics

基　　金：南京财经大学资助项目<纳税人行为实证研究>(编号C0601)阶段性成果

摘　　要：纳税人行为方式研究在整个现代税收管理理论和税收管理实践中都有着重要的地位。纳税人行为方式是"的",税收管理的各项活动是"矢"。税收管理是为着使纳税人的行为方式向有利于政府税收目标的实现而设计和实施的。通过本次实证调研发现,纳税人行为具有复杂性和多样性。规范纳税人行为是一项系统工程,不仅仅是税务机关的责任,也是纳税人和纳税人所在单位的责任,更是全社会的责任。Taxpayers conduct research in the theory of modern tax administration and tax management practice has an important position. Taxpayers＇ behavior is ＂aim＂, revenue management is the ＂arrow＂. Revenue management is a way to allow taxpayers to act to the benefit of the government＇s revenue target of the realization of the design and implementation. Through this Empirical research found that taxpayers with complex behavior and diversity. Taxpayers acts as a standardized system, not just the responsibility of the tax authorities, is the responsibility of the whole society.

关 键 词：纳税人行为 自然纳税人 个人所得税 

分 类 号：F830.423[经济管理—金融学]