纳税遵从行为中的心理因素分析  

An Analysis of Psychological Factors in Tax Compliance Behaviors

作　　者：陈平路[1] 邓保生[2] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074 [2]江西省地方税务局,江西南昌330002

出　　处：《涉外税务》2011年第1期66-69,共4页International Taxation In China

基　　金：教育部人文社会科学规划基金项目资助(批准号:07JA790079)

摘　　要：威慑型理论模型在纳税遵从领域占据主导地位,纳税人心理因素长期被忽略,由此设计的征管制度往往导致征纳关系紧张。本文分析了纳税人心理,解释了税收道德、心理契约等是影响遵从行为的重要理论,以期为构建和谐征纳关系,提高纳税服务水平提供借鉴。In the field of tax compliance, the deterrence model is always playing the leading role, while psychogical factors of taxpayer has long been neglected, on which tax administration mechanism is based would probably cause tensions between the taxpayer and tax authorities.This paper analyzes the psychology of taxpayers, and then elaborates on critical theories like tax morality, psychologcal contract and etc. influencing tax compliance behavior which is expected to establish harmonious relationship between the tax authorities and taxpayers and provide reference for enhancing the level of tax service.

关 键 词：纳税遵从 纳税人心理 税收道德 税收心理契约 

分 类 号：F812.42[经济管理—财政学]