摘要
提高税收遵从一直是世界各国加强税收治理、提高征管效率的一项重要内容。传统经济学在解释纳税人逃税问题时存在局限性,而行为经济学在日渐主流化的过程中与税收学相结合,揭示了纳税人税收遵从失败的心理机制并提出政策建议。本文首先基于行为经济学理论与方法,以"现实经济人"心理维度为出发点,解释在有限理性决策模型下,纳税人个体与互动群体为何会出现税收遵从失败的现象;其次,阐释税收心理治理新模式,明确税收政策激励的心理导向,并运用税收心理治理政策工具——助推——对纳税人进行引导,注重税收政策效果和心理效果的结合,提升税收征管与纳税人心理情境的相互匹配程度,提高纳税人税收遵从度,从而也为我国税收征管改革提供了新的路径与方向。
Improving tax compliance has always been an important part of Strengthening Tax Governance and improving the efficiency of tax collection and management in all countries of the world.Traditional economics has limitations in explaining taxpayers’tax evasion,while behavioral economics combines with taxation in the process of mainstreaming,revealing the psychological mechanism of taxpayers’failure in tax compliance and implied policy recommendations.Based on the theory and method of behavioral economics and the psychological dimension of“real economic man”,this paper first explains why individual and interactive groups fail to comply with taxation under the limited rational decision-making model;secondly,it explains the new model of psychological governance of taxation,clarifies the psychological orientation of tax policy incentives,and the use of tax psychological governance policy tool-boost-to guide taxpayers,pay attention to the combination of tax policy effect and psychological effect,improve the matching degree between tax collection and management and taxpayers’psychological situation,improve taxpayers’tax compliance,thus providing a new path and direction for tax collection and management reform in China.
作者
刘雯
马万里
Liu Wen;Ma Wanli
出处
《公共财政研究》
2019年第5期54-67,共14页
Public Finance Research Journal
基金
国家社科基金青年项目“基于社会学视角的转型期地方政府行为变异及其治理研究”（2017CSH033）
教育部文科重点研究基地重大项目“政府改革与建设：能力、法治与监督”（16JJD630010）
山东大学“青年学者未来计划”专项资助（2017WHWLJH01）的阶段性研究成果
关键词
税收遵从
有限理性
心理账户
心理治理
Tax Compliance
Bounded Rationality
Psychological Account
Psychological Governance
