| 诚信纳税激励机制设计 |
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| 引用本文： | 苏燕茹.诚信纳税激励机制设计[J].成都理工大学学报(社会科学版),2012,20(4):41-45. |
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| 作者姓名： | 苏燕茹 |
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| 作者单位： | 福州大学管理学院,福州,350108 |
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| 摘 要： | 完善的诚信纳税激励机制要求正激励手段与负激励手段并用。我国长期以来激励手段过于单一,且以负激励为主。在税收征纳博弈过程中,引入正激励手段尤其是精神奖励可以起到激励纳税人诚信纳税的效果。因此,我国应落实正激励措施,构建和完善相应的奖励制度。
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| 关 键 词： | 正激励手段 负激励手段 精神奖励 诚信纳税 博弈论 |
The Incentive Mechanism Design for Honest Taxpaying |
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| SU Yan-ru.The Incentive Mechanism Design for Honest Taxpaying[J].Journal of Chengdu University of Technology:Social Sciences,2012,20(4):41-45. |
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| Authors: | SU Yan-ru |
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| Institution: | SU Yan-ru(Management School of Fuzhou University,Fuzhou Fujian 350108,China) |
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| Abstract: | Perfect incentive mechanism for honest taxpaying requires using both positive incentives and negative incentives.China focuses on negative incentives only for a long time.Using positive incentives,especially the moral encouragement can have an effect up on promoting honest taxpaying in the course of gaming between tax levy and payment.Therefore,China should carry out positive incentives,build and perfect the corresponding system of reward. |
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| Keywords: | positive incentives negative incentives moral encouragement honest taxpaying game theory |
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