作 者: ;
机构地区: 暨南大学经济学院财税系
出 处: 《特区经济》 2013年第1期77-78,共2页
摘 要: 提高纳税遵从度是稳定国家税收的重要保障,分析影响纳税遵从的因素,有助于提高纳税遵从度。本文从国内外研究纳税遵从的理论入手,从预期理论、前景理论、公共物品理论、公平理论、信息经济学、新公共管理主义、新制度经济学几个方面,找出影响纳税遵从的各项因素。 Improving tax compliance is an important safeguard to stabilize the state's tax,so the analysis of factors affecting tax compliance would help to improve tax compliance.This paper based on the domestic and foreign research tax compliance theories finds the factors affecting tax compliance from Expected Utility Theory,Prospect Theory,Public Goods Theory,Equity Theory,Information Economics,New Public Management, New Institutional Economics.
领 域: [经济管理]