| 从心理的角度来看偷漏税行为 |
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| 引用本文： | 王慧,高杨.从心理的角度来看偷漏税行为[J].长春工程学院学报(社会科学版),2005,6(3):31-33. |
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| 作者姓名： | 王慧 高杨 |
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| 作者单位： | 中央财经大学,财政与公共管理学院,北京,100000;中央财经大学,财政与公共管理学院,北京,100000 |
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| 摘 要： | 从心理的角度入手,通过对纳税人、征税人和政府三方行为的考察来分析偷漏税现象;在协调三方关系的基础上来抑制偷漏税行为,提出针对性的政策建议和依法治税的有关问题.
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| 关 键 词： | 心理 公平 依法治税 |
| 文章编号： | 1009-8976(2005)03-0031-03 |
| 修稿时间： | 2005年6月24日 |
On the behavior of tax running from the angle of psychology |
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| WANG Hui,GAO Yang.On the behavior of tax running from the angle of psychology[J].Journal of Changchun Institute of Technology(Social Science Edition),2005,6(3):31-33. |
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| Authors: | WANG Hui GAO Yang |
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| Abstract: | This essay commences from the angle of psychology,and analyzes the phenomenon of tax running off by the investigation of taxpayer,tax office and the government.On the basis of this,it puts forward useful policy suggestions.At the end of this,it says curing the tax law by law is a system project.To complete it,none of the three aspects can be lost. |
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| Keywords: | psychology equality curing the tax law by law |
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