关系原则下的税收制度困境及应对

对税收遵从行为解释中，传统的威慑型遵从理论过多地强调人理性自私的一面，而忽视了人在社会情境中非理性的一面，以致无法解释一部分税收遵从行为的实践。源于西方社会实践的这些理论在中国本土实践中，其解释力有所减弱。对于社会取向的中国人，习惯于以其在情境中的利害关系与认识，去界定是遵从还是反抗：从关系原则的视角，结合税收遵从的理论与“嵌人性”理论，论述华人社会关系原则下税收制度困境及其应对。

The Dilemma of Tax System under the Relations Principle and Its Countermeasures

According to the interpretation of tax complying with behavior, the traditional model of deterrence theory places too much emphasis on the rational and selfish side of humans but ignores the irrational side of humans in the social context, which cannot explain some exceptional cases of the tax complying with behavior. For the society - oriented Chinese who are accustomed to defining compliance or resistance according to interest and understanding in the social context, the explanatory power of theo- ries developed in Western social practice becomes weak for Chinese practice. From the perspective of the relations principle, combined with tax compliance theory and embedded theory, this article discusses the dilemma of tax system under the relations orinciole and its