税收不遵从及其动机:理论与实验证据

发布时间：2018-02-26 03:31

本文关键词： 逃税犯罪动机实验　出处：《南方经济》2015年06期 　论文类型：期刊论文

【摘要】：提高税收遵从是世界各国政府所面临的共同难题。本文在现有税收遵从问题研究文献基础上,梳理影响税收不遵从行为的外在动机及内在激励。在外在动机方面主要考察包括税率、惩罚力度、审计概率等基本遏制因素、个人奖励机制、收入来源和税收大赦对逃税行为的影响;在内在激励方面则重点探究公平感、税收道德、社会规范、文化规范以及道德劝告的影响。这些研究从识别及测度税收不遵从行为、检验相关理论以及政策机制设计等多层面出发,对认识税收不遵从行为的本质及其动机,进而发展有效提高税收遵从度的政策提供了丰富见解。
[Abstract]:Improving tax compliance is a common problem faced by governments around the world. Based on the existing research literature on the basis of tax compliance issues, combing the impact of external motivation of tax non-compliance and intrinsic motivation. In terms of extrinsic motivation mainly studies include taxes, penalties, and other basic factors contain the audit probability, individual incentives, influence and source of income the tax amnesty for tax evasion; in the respect of intrinsic motivation is focus on tax fairness, morality, social norms, cultural norms and moral advice. These studies from the recognition and measurement of tax compliance, inspection of the related theory and policy mechanism design and other aspects of the nature and motivation of understanding of tax non-compliance then, the development offers rich insights and effective to improve tax compliance policies.

【作者单位】：北京师范大学经济与工商管理学院;
【基金】：国家自然科学基金(项目号:71303022) 教育部人文社会科学研究基金(项目号:13YJC790039) 中央高校基本科研业务费专项资金对本研究的资助。
【分类号】：F812.42

【共引文献】