西方纳税遵从理论历史沿革与中国研究进展——纳税遵从理论研究评论与未来研究方向  

The Historic Path of Western Tax Compliance Theories and Their Reseach Improvement in China:Review of Tax Compliance Theory and Orientation for Further Research

作　　者：吴建[1,2] 孙莉[1,2] 

机构地区：[1]南京审计学院经济学院,江苏南京211815 [2]上海财经大学,上海200433

出　　处：《现代财经（天津财经大学学报）》2012年第2期13-21,共9页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：教育部人文社科基金资助项目(09YJA90107);江苏省教育厅哲学社会科学研究资助项目(09SJB790025)

摘　　要：纳税遵从行为分析在西方已经广泛涉及经济学、心理学、政治学、社会学的各个方面。期望效用理论的严格假设前提制约了对于纳税现实的解释能力;前景理论成功地解释了纳税人的部分非理性行为;新公共管理主义要求征税机关高度重视程序公平,强调政府管理技术的提升可以增加纳税的自愿遵从水平。但是西方的税收遵从理论依然存在较大的研究空间,研究方法也存在改进的余地。Analysis of tax compliance behavior have spread to every aspects of social science of economics,psychology.politiology and sociology,expected utility thery was limited to its too rigid assmuption;prospect theory only Successfully explain some unrational behavior of taxpayers,while new public management requires procedural justice,focus on managerial technology can enhance the voluntary compliance lever,,but still there is space for futher reseach and also there is space for the improvement in studying method..

关 键 词：纳税遵从 前景理论 新公共管理意义 程序公平 

分 类 号：F810.422[经济管理—财政学]