基于心理契约的中西方税收文化差异比较  

Comparison of Chinese and Western Tax Culture Based on Psychological Contract

作　　者：黄昌炜[1] 刘珺[1] 

机构地区：[1]铜陵学院,安徽铜陵244000

出　　处：《铜陵学院学报》2012年第3期44-46,共3页Journal of Tongling University

基　　金：安徽省哲学社会科学规划课题<基于心理契约的税收文化建设研究>(编号:AHSK09-10D178)阶段性成果

摘　　要：心理契约不仅存在于雇佣双方之间,也存在于其他社会群体之间,包括税收征纳主体之间。税收心理契约至少存在两个层次:一是纳税人和用税人之间的心理契约;二是纳税人和征税人之间的心理契约。中西方正是在这两个层次上的心理契约存在着差异,从而导致在税收文化上呈现不同的特点。Not only does psychological contract exist between the employers and employees, but also it exists in other social groups, including tax leviers and taxpayers. Tax Psychological contract at least has two levels： first, the psychological contract between taxpayers and taxusers. Second, the psychological contract between taxpayers and tax leviers. Chinese and Western are different in these two levels and show different tax cultures.

关 键 词：税收心理契约 税收文化 纳税意识 

分 类 号：F810.42[经济管理—财政学]