当代中国纳税理性的建构与完善  

How to Design and Consummate the Rationality of Taxpayer in China Nowadays

作　　者：刘晓凤[1] 范恩洁[2] 

机构地区：[1]嘉兴学院经济系,浙江嘉兴314001 [2]解放日报集团,上海200000

出　　处：《当代财经》2003年第8期23-26,共4页Contemporary Finance and Economics

摘　　要：因循经济人假说及公共选择理论的观点,着重分析个人“纳税理性”对纳税行为的选择,以及各种因素对纳税理性的影响。最终试从制度安排的完善角度,探讨如何构建我国的纳税理性。The paper analyses the rationality of taxpayer how to affect individual choosing his behavior of taxpaying,and investigates various factors how to affect his rationality of taxpayer according to the views of the hypothesis of economic man and the public choice.Finally,the author will give some advices to design the rationality of taxpayer in our country from the point how to consummate the diversiform systems,which conclude market economy,framework of taxation,taxation administration etc.

关 键 词：经济人假说 纳税理性 纳税成本 

分 类 号：F812.42[经济管理—财政学]