激励理论与税收不遵从行为研究

税收管理的目标是设计有效的管理制度,以最大限度地减少税收不遵从行为的发生。通过引入老行为主义激励论、新行为主义激励论和公平理论对税收不遵从行为的分析,可以清楚地看到纳税人不遵从行为的内在动机和外在诱因。要防范税收不遵从行为的发生,就必须采取相应的对策,包括加强税收教育和宣传、提供优质的公共产品和服务、公平税负、优化征管等。

On the Motivation Theory and Behavior of Tax Noncompliance

The objective of tax management is to reduce the amount of tax noncompliance in the greatest degree by establishing an efficient managerial system. The motivation theory in managerial psychology, including motivation theory on behavior and equity theory, will be introduced into this thesis and be applied to analyze tax noncompliance thoroughly. Through the analysis we can educe the interior motives and the exterior inducements of tax noncompliance, and elicit some countermeasures on how to strengthen tax management, including enhancing tax propaganda and education, providing public goods and services of good quality, keeping a fair tax burden and optimizing tax management, etc.