主流税收共识的形成及其对税收行为的影响  

A Study of Tax Behavior Based on Mainstream of Social Tax Consensus

作　　者：焦耘[1] 

机构地区：[1]广西财经学院财政与公共管理学院,广西南宁530003

出　　处：《税务与经济》2014年第1期73-81,共9页Taxation and Economy

基　　金：国家社科基金项目"基于社会认同的税制体系构建研究"(项目编号:12XJY027);教育部人文社科研究规划基金项目"税收制度社会认同研究--税制变迁衍生社会利益冲突及其治理视角"(项目编号:12YJA790057);2010年广西高等学校优秀人才资助计划项目"内生比较优势视角下;广西欠发达民族地区发展制度模式创设与制度背景契合研究";"北部湾经济区新兴产业财税政策研究中心"子课题;广西财经学院财政与公共管理学院课题(重点项目)"税制变迁与社会利益冲突理论及实证研究"(项目编号:201302A01);广西税务硕士学位建设规划项目资助

摘　　要：对税收行为的分析,其直接出发点是征纳过程中的行为约束的有效性,即最为直接和功利的研究目的是希望征纳过程流畅、引致的社会关注度最小。而这一目标存在一个悖论:征纳过程直接引致可支配收入格局变化,如何能使社会关注度小,从社会学视域看,税收的社会认同对解读税收行为是非常重要的。具体来看,社会中主流税收共识具有什么特征?如何形成?其变迁的推动力和路径如何?对税收行为产生什么影响?对这些问题的分析为研究税收行为提供了一个新的、与实践密切联系的视角。Analysis of tax behavior, direct starting point is the effectiveness of behavioral constraints in the process of collection. The most important goal on tax behavior study is the minimum social concern. Although from the view of economics, tax is deprived of the taxpayer, but the mainstream of tax behavior in different socie- ty has a very different. So, what are the factors that affect the mainstream of tax behavior？ The study found, there are different views, and these views through social comparison formed the mainstream of tax consensus. And it is the most important influence factors to the mainstream of tax behavior. At the same time, the main- stream of tax consensus and tax overlapping consensus has close relationship. In practice, the difference of tax social roles, often produce behaviors of both sides different. And on the basis of theoretical analysis, make a judgment to the mainstream of tax consensus of China.

关 键 词：税收行为 税收维度的身份认同 主流税收共识 税收重叠共识 

分 类 号：F810.42[经济管理—财政学]