行为经济学视角下的纳税服务研究  

Tax Service Research from the Perspective of Behavioral Economics

作　　者：熊光明 傅忠贤 晚常青 XIONG Guangming;FU Zhongxian;WAN Changqing(School of Finance and Management Sichuan University of Arts and Science,Dazhou Sichuan 635000,China)

机构地区：[1]四川文理学院财经管理学院,四川达州635000

出　　处：《四川文理学院学报》2024年第6期132-138,共7页Sichuan University of Arts and Science Journal

基　　金：达州市国际税收研究会2023年重点项目“行为经济学视角下的纳税服务研究”(DZGJSYH202301)。

摘　　要：行为经济学作为经济学与心理学、社会学等整合的学科,能够弥补传统经济学的不足,解释纳税人的税法不遵从行为,对提高纳税人满意度和遵从度具有重要意义。通过实地调研,发现纳税服务中存在税收制度设计不合理、税收执法和纳税服务有待改进、纳税人的纳税申报能力和纳税意识有待提升、纳税满意度考核有待完善等问题,并从行为经济学角度对纳税服务问题进行了分析。建议:优化税收制度设计、加强依法治税和提升纳税服务质效、提升纳税人的纳税意识和纳税能力、完善纳税人满意度评价体系。Behavioral economics,as a discipline integrating economics with psychology,sociology and other disciplines,making up for the shortcomings of traditional economics,explains taxpayers’tax non-compliance,and is of great significance in improving taxpayers’satisfaction and compliance.Through the field research,it is found that there are problems in tax service such as unreasonable design of tax system,the inadequacy of tax enforcement and the poor tax service,the insufficient ability to file tax returns and the poor tax awareness,and the poor assessment of tax satisfaction ect.And among them,the problems of tax service are analyzed from the perspective of behavioral economics.Suggestions are:optimize the design of the tax system,strengthen the tax administration according to the law and improve the quality and efficiency of the tax service,improve the taxpayers’tax awareness and tax capacity,and improve the assessment system of taxpayer satisfaction.

关 键 词：行为经济学 纳税遵从度 纳税人满意度 

分 类 号：F810.42[经济管理—财政学]