税收筹划行为的不同经济学视角分析

Analysis on Tax Planning Behavior under Different Perspective of Economics

作为税收筹划理论的基础,经济学正经历着从主流经济学到现代经济学的关键性挑战,尤其是行为经济学,虽然只有短短几十年的发展,但从心理学和经济学角度掀起了经济学对不确定条件决策行为的大探讨,对未来经济学的发展起到了预见性的引领作用;当前税收筹划行为也面临着行为经济学视角下的质疑和探讨。本文经过对税收筹划行为在主流经济学和行为经济学视角下不同特点的分析,得出:行为经济学作为经济领域未来发展的重要学派之一,在解释税收筹划行为方面具有更强的可操作性和实用性,比主流经济学具有更广阔的应用空间和领域;具有更强的理论和实践的指导意义。

As basis theories of tax planning, there is a decisive challenge to mainstream ecnomics, especially from behavior economics, which has caused a drastic debate on decision-making behavior under uncertainty, rising to foresee to the future economics to guide the function sexually. Morover, the current tax planning behavior has also faced a drastic discuss and challenge from perspective of behavior economics. Therefor, there are different chararacteristic under different perspective. Behavior econmoics which is the important economic embranchment, has much stronger maneuverability with the function on tax planning. Also, comparing to mainstream economics, behavior economics has the vaster and applied space on economic realm; and has more stonger significance for theories and behavior of tax planning.