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税制的非正式约束表明一定时期人们对税收的认识程度,是影响人们税收行为选择的重要因素,也决定着人们在一定时期对税法的遵从心理和遵从程度。它的现实状况在某种程度上决定着税制改革的可能性及其方向,决定着税制改革和税制建设设想能否付诸实施,决定着通过法律形式建立起的税收制度能否达到预期的目标。因此,我国的税制改革和税制建设应从优化税制正式约束和非正式约束两个方面着手。
The informal constraint of the tax system shows that people’s understanding of tax revenue in certain period is an important factor that affects people’s choice of tax behavior and also determines people’s compliance psychology and compliance with tax law in a certain period of time. To some extent, its reality determines the possibility and direction of the reform of the tax system, decides whether the tax system reform and the tax system construction can be put into practice, and decides whether the tax system set up by law can meet the expected target . Therefore, China’s tax reform and tax system should be optimized from the formal and non-formal constraints of the tax system.