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自20世纪80年代末以来,大量实证研究表明,传统经济学的理性经济人假设不足以解释纳税人的遵从决策行为。解决此类问题的一个办法是承认有自觉纳税这个内在动机存在,而心理契约理论则为税收征纳关系的研究提供了一个新的分析视角。本文讨论了将心理契约理论应用于税收征管领域的理论价值和现实意义,并从心理契约的角度,着重就如何培植并促进征纳双方的互信、构建和谐的征纳关系,提出相应的征管机制设计和策略建议。
Since the late 1980s, a large number of empirical studies have shown that the rational economic man hypothesis of traditional economics is not enough to explain the taxpayer’s compliance decision-making behavior. One way to solve such problems is to acknowledge the intrinsic motivation of consciously paying taxes, while the theory of psychological contract provides a new analytical perspective for the study of tax collection. This article discusses the theoretical value and practical significance of applying psychological contract theory to the field of tax collection and management. From the perspective of psychological contract, it focuses on how to cultivate and promote the mutual trust between both parties and establish a harmonious relationship of taxation and collection, Design and strategy advice.