论文部分内容阅读
对税收行为的分析,其直接出发点是征纳过程中的行为约束的有效性,即最为直接和功利的研究目的是希望征纳过程流畅、引致的社会关注度最小。而这一目标存在一个悖论:征纳过程直接引致可支配收入格局变化,如何能使社会关注度小,从社会学视域看,税收的社会认同对解读税收行为是非常重要的。具体来看,社会中主流税收共识具有什么特征?如何形成?其变迁的推动力和路径如何?对税收行为产生什么影响?对这些问题的分析为研究税收行为提供了一个新的、与实践密切联系的视角。
The direct starting point for the analysis of tax behavior is the validity of the behavioral constraints in the process of levying. The purpose of the most direct and utilitarian research is to hope that the levying process will be fluent and the social concern will be minimized. There is a paradox in this goal: the tax collection process leads directly to changes in the pattern of disposable income, and how social attention can be diminished. From the sociological point of view, social recognition of tax is very important for interpreting tax behavior. Specifically, what are the characteristics of the mainstream tax consensus in society? How to form it? What are the driving forces and paths of its changes? What impact will it have on tax behavior? The analysis of these issues provides a new and practical approach to the study of tax behavior The perspective of contact.