本文關(guān)鍵詞： 逃稅 犯罪 動(dòng)機(jī) 實(shí)驗(yàn)　出處：《南方經(jīng)濟(jì)》2015年06期 　論文類型：期刊論文

【摘要】：提高稅收遵從是世界各國(guó)政府所面臨的共同難題。本文在現(xiàn)有稅收遵從問(wèn)題研究文獻(xiàn)基礎(chǔ)上,梳理影響稅收不遵從行為的外在動(dòng)機(jī)及內(nèi)在激勵(lì)。在外在動(dòng)機(jī)方面主要考察包括稅率、懲罰力度、審計(jì)概率等基本遏制因素、個(gè)人獎(jiǎng)勵(lì)機(jī)制、收入來(lái)源和稅收大赦對(duì)逃稅行為的影響;在內(nèi)在激勵(lì)方面則重點(diǎn)探究公平感、稅收道德、社會(huì)規(guī)范、文化規(guī)范以及道德勸告的影響。這些研究從識(shí)別及測(cè)度稅收不遵從行為、檢驗(yàn)相關(guān)理論以及政策機(jī)制設(shè)計(jì)等多層面出發(fā),對(duì)認(rèn)識(shí)稅收不遵從行為的本質(zhì)及其動(dòng)機(jī),進(jìn)而發(fā)展有效提高稅收遵從度的政策提供了豐富見(jiàn)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.

【作者單位】： 北京師范大學(xué)經(jīng)濟(jì)與工商管理學(xué)院;
【基金】：國(guó)家自然科學(xué)基金(項(xiàng)目號(hào):71303022) 教育部人文社會(huì)科學(xué)研究基金(項(xiàng)目號(hào):13YJC790039) 中央高�；究蒲袠I(yè)務(wù)費(fèi)專項(xiàng)資金對(duì)本研究的資助。
【分類號(hào)】：F812.42

【共引文獻(xiàn)】

相關(guān)期刊論文 前10條

1 黃陽(yáng);周亞;李克強(qiáng);;個(gè)人所得稅納稅遵從行為的演化博弈分析[J];北京師范大學(xué)學(xué)報(bào)(自然科學(xué)版);2011年04期

2 陳t，

本文編號(hào)：1536371