基于期望理论的纳税遵从行为分析

《基于期望理论的纳税遵从行为分析》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、AbstractAlongwimthedevelopmentofeconomyandthereformoftaxcollectionandadministrationinOUrcountry,withthein．easeofthetaxrevenuescale，therevenuefromtaxevasionincreasecontinuously．Inordertoreducethei'evenulgfromlaxevasioncausedbytaxnon-compliance,thescholarshavecarriedoutalotofe

2、xplorationsonthercAisonsfortaxnon-compliance，characteristicsandcountelTfle,asu懈fromanglessuchaseconomics，management,law,psychoIogy．Howtoeducatetaxcompliance，howtooptimizetaxadministrationbocomeanimportantlessoninthereformoftaxadministration．功estudyoftaxcompliancebasedonProsp

3、ectTheoryisthefrontresearchontaxcollectionandadministrationinwesternnationinrecentyears．ProspectTheoryleadsPsychologyintothefieldofeconomics．Itisanewdecisiontheory,whichisdifferentfromExpectedUtiIityTheory．ProspectTheorygivesabetterexplanationfordecision-makingunderuncertain

4、tyandrisk．Itmakestheresearchaboutthebehaviorofthepeopleclosertothereali够ItplaysanimportantpartinprovidingthealLswersofalotofbafflingproblemsaboutEconomicsandFinance．ThispaperintegratesProspectTheoryintothestudyoftaxpayer’Sdecision-makingandcompliancebehavior．Inordertostudyth

5、efactorsforinfluencingtaxcompliance，thispaperestablishesthemodeloftaxpaymentandmakesmathematicalanalysisandeconomicanalysis．Thengroundedonthemodel，itnotonlygivesanexplanationtothetaxpuzzlesunderExpectedutilityTheory,butalsodrawscertainimportantconclusionsaboutcreasingintheta

6、xcompliance．Thispaperismadeupofprefaceandfourchapters：chapteronegivesthegeneraltheoryoftaxcompliance．Rdescribesthecurrentdomesticandinternationaldefinitionsabouttaxcomplianceaswellastheirlacks，andthenputsforwardmyownviewsthattaxcomplianceincludes堡兰皇坐21堡璺!!堂丛竺!!璺塑塑!里!竺I唑墅坚man

7、agementofcomplianceandtechnicalcompliance，SOtaxauthoritieschangesfrommanagerstoserversandtaxpayersnotonlycomplywithtaxlawsbutalsodotaxplanningtohelptaxauthoritiesperfecttaxlaws．Itputsforwardthekeytoincreasethecomplianceisthetaxpayers’attitude．ChaptertwointroducestheProspectT

8、heoryanditsfunctions．First,itdescribesthetaxpuzzlesunderExpectedUtilityTheo