税收心理学的基本概念

On The Basic Concepts of The Psychology of Taxation

税收遵从是近年来公共财政学研究领域的一个热点问题,其研究方法主要采用了经济分析的框架。事实上,税收遵从问题是一个复杂的行为问题,除了经济因素之外,还有一些诸如社会影响、社会规范、态度、道德伦理、价值观等因素也对税收遵从具有重要的影响。对这些因素进行研究就涉及到心理学和社会学的方法,为此甚至产生了专门的税收心理学,其主要运用社会调查、受控实验等方法研究纳税人和税收政策制定者的偏好、认知、态度等。

The study of tax compliance that mainly bases on the economic analysis framework is a hot topic in the field of public finance in recent years. In fact, tax compliance is a complicated behavioral issue. Besides economic factors, other factors such as social influence, social norm, attitude, ethic, values etc, which are applied psychological and sociological methods to study, have also a great influence on tax compliance. The psychology of taxation is mainly about the preference, cognition, and attitude ete of taxpayers and policy makers through social investigation and controlled experiment.