税收心理契约的内涵、价值及维护机制探讨

税收心理契约可看作税收经济契约的重要补充和延伸,蕴含着征纳双方在法定权利和义务之外,还存有对相互责任、义务的期望和认知,它建立在共同的价值观基础上,影响到涉税各方在税收活动中的行为和态度。笔者在分析论证税收心理契约的内涵及价值的同时,着重探讨其生成及维护机制,指出政府及征税部门在税收心理契约形成过程中应承担主要责任。

Connotations,Values and Maintenance Mechanisms of Psychological Contract of Taxation

Psychological contract of taxation can be regarded as an important supplementation and extension of economic contract of taxation,which implies that both tax leviers and taxpayers have certain expectation and cognition of each other’s responsibilities and obligations besides both sides’ statutory ones.Psychological contract of taxation is founded on mutual values and thus influences both sides’ behaviors and attitudes in the process of taxation actions.Based on the analysis and argumentation of the connotations and values of psychological contract of taxation,this paper aims to explore its generation and maintenance mechanisms and puts forward the government and its tax offices are expected to take main responsibilities in the formation of psychological contract of taxation.