税收遵从理论研究评述

被引:9
作者
刘华
阳尧
刘芳
机构
[1] 华中科技大学管理学院
关键词
税务稽查; 公平效应; 税收道德; 预扣税款; 税收遵从;
D O I
暂无
中图分类号
F812.42 [税收];
学科分类号
020203 ;
摘要
税收遵从是指纳税人按照税法规定正确地履行纳税义务的行为。本文从以完全理性假设为基础的威慑理论、契约论和以有限理性假设为基础的前景理论三方面归纳了国外税收遵从理论研究的相关文献,并在此基础上阐述了三种理论的适用范围及其局限,提出了如何提高纳税人税收遵从的政策建议。
引用
收藏
页码:116 / 120
页数:5
相关论文
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