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税收流失的存在困扰着各国政府,也威胁着国家的经济安全和经济、社会的健康发展。治理税收流失已成为世界性的难题。在国内外的理论文献中,研究税收流失的根源多从税收制度和税收管理的角度出发,却少有从人性的角度出发来探究税收流失根源的。而人性是人的思想和行为的基本决定因素,从人性的视角出发能发掘税收制度与税收管理因素所导致税收流失成因背后的成因,这对于税收
The existence of tax losses plagues all governments and threatens the country’s economic security and the healthy development of economy and society. Governance tax losses have become a worldwide problem. In the domestic and foreign theoretical literature, it is rare to study the root causes of tax losses from the perspective of tax system and tax administration, but from the perspective of human nature, it is rare to explore the root causes of tax losses. Human nature is the basic determinant of human thought and behavior. From the perspective of human nature, we can find out the reasons behind the causes of tax losses caused by the tax system and tax administration.