税收社会认同静态特征及其均衡演化  

Analysis of the Static Characteristics and Equilibrium Evolution of Tax Social Identity

作　　者：焦耘[1] JIAO Yun(School of Finance and Public Administration,Guangxi University of Finance and Economics)

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：《广西财经学院学报》2017年第4期73-81,共9页Journal of Guangxi University of Finance and Economics

基　　金：国家社会科学基金项目"基于社会认同的税制体系构建研究"(12XJY027);教育部人文社会科学研究规划基金项目"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"(12YJA790057);广西第十七批"十百千人才工程"专项资金项目"基于社会认同的税制体系构建研究";2016年税务硕士专业学位点建设重点研究项目"区域税制体系构建研究"

摘　　要：税收行为主体既是经济人,也是社会人,仅仅将行为主体看作是经济人难以恰当地剖析税收行为过程和结果。从税收分析这一特定的角度看,社会认同分为两个层次,即:社会总体认同和税收这一特定事项的社会认同,税收社会认同划分为以税收为认知对象的社会认同和以税收为核心维度的身份认同即群体归属判断。以此为基本框架,借鉴社会心理学的社会认同分析工具,探究不同的税收社会认同静态特征、特定的税收社会认同状态下的影响因素和演化路径以及我国当前税收社会认同判断。The tax behavior subject is both the economic man and the social man. It is not proper to take economic man as the only behavior subject when analysing the process and result of taxing. From analysis of tax,social identity can be divided into two levels：social general identity and tax-oriented identity. Tax social identity falls into the social identity with tax as the cognitive object and tax as the core dimension of iden- tity,i.e, group identity judgment. With this basic framework,through social identity analysis instrument of so- cial psychology,the paper studied the static characteristic of different tax social identity,the influencing fac- tors under particular status of social identity and evolutionary path,and the current tax social identity judg- ment in China.

关 键 词：税收行为 税收管理 税收维度 社会认同 身份认同 群体归属 

分 类 号：F810.42[经济管理—财政学]