从行为经济学的角度浅谈主播纳税不遵从现象  

Discussion on Tax Evasion of Webcasters from the Perspective of Behavioral Economics

作　　者：李晓静[1] LI Xiaojing(Finance Department,Wuxi Institute of Technology,Wuxi 214121,China)

机构地区：[1]无锡职业技术学院财务处,江苏无锡214121

出　　处：《无锡职业技术学院学报》2023年第2期27-30,47,共5页Journal of Wuxi Institute of Technology

基　　金：无锡职业技术学院校级课题“农村直播行业在助力乡村振兴同时的纳税遵从研究——行为经济学视角”;无锡市科学技术协会项目“在乡村振兴的战略背景下,‘新农人主播’个税纳税遵从研究”(22KH-KX-22-C145)。

摘　　要：在全面打赢脱贫攻坚战的战略思想的引导下,网络扶贫行动不断向纵深发展。网络直播在带动乡村经济发展的同时,也创造了很多致富神话,催生了大量互联网直播相关从业者。然而,很多网络直播者因为对税收法律法规缺乏了解、没有纳税意识,无意中产生了偷漏税行为。首先分析了直播带货行业助推乡村振兴的积极作用,其次分析了不遵从纳税对国家、行业及个人产生的不良影响,最后从行为经济学的角度挖掘直播行业纳税不遵从现象背后的心理根源,对纳税人决策行为的心理层面进行分析,并据此提出相关建议,促使纳税人从强制遵从向自愿遵从转变。Under the guidance of the strategic idea of comprehensively winning the battle against poverty,the network poverty alleviation action has been developing in depth.While driving the development of rural economy,webcast has also created many myths of getting rich,giving birth to a large number of practitioners related to webcast.However,many rural webcasters inadvertently have tax evasion due to lack of understanding of tax laws and regulations and lack of tax awareness.This paper focuses on excavating the psychological root behind the phenomenon of tax non-compliance in the live broadcasting industry,analyzing the psychological level of taxpayers’decision-making behavior,and putting forward relevant suggestions to promote the transformation of taxpayers from mandatory compliance to voluntary compliance.

关 键 词：个人所得税 征管 纳税遵从 纳税不遵从 

分 类 号：F812.42[经济管理—财政学] F724.6