期刊文献+

个人所得税遵从的理论分析及政策启示

下载PDF
导出
摘要 我国个人所得税不遵从现状导致国家税收收入遭受巨大损失,使得个人所得税"调节收入分配,缩小贫富差距"的作用徒有虚名,影响了人们纳税遵从的心理预期,干扰了国家的经济和社会秩序,销蚀了国民依法纳税的道德与法律基础。在对个人所得税遵从理论分析的基础上,探讨前景理论对我国个人所得税遵从的政策启示,以期对理论界及实务界有所帮助。
作者 黄寒燕
出处 《价格月刊》 2009年第6期90-92,共3页
  • 相关文献

参考文献8

二级参考文献23

  • 1杨峰,赵庆波.浅谈我国现代税收文化的构建[J].现代情报,2005,25(6):196-197. 被引量:1
  • 2周叶.税收遵从度的衡量[J].税务研究,2006(4):64-66. 被引量:19
  • 3[9]Dusenbury,L.(1994),"The Effect of Prepayment Position on Individual Taxpayers' Preferences for Risky Tax-Filing Options,"The Journal of the American Taxation Association,16,1,1-16.
  • 4[10]King,S.and Sheffrin,S.M.(2002),"Tax Evasion and Equity Theory:An Investigative Approach,"International Tax and Public Finance,9,4,505-521.
  • 5[11]Pommerehne,W.W.and Weck-Hannemann,H.(1996),"Tax Rates,Administration and Income Tax Evasion in Switzerland,"Public Choice,88,161-170
  • 6[12]Tversky,A.and Kahneman,D.(1974),"Judgment under Uncertainty:Heuristics and Biases,"Science,185:1124-1131.
  • 7[13]United States General Accounting Office,(1997),"Taxpayer Compliance:Analyzing the Nature of the Income Tax Gap," GAO Report GAO/T-GGD-97-35.
  • 8Kanbur R,Pirttila J and Tuomala,M.Moral hazard,income taxation,and prospect theory[R].Tampere Economic Working Papers Net Series,2004,(30):1~24.
  • 9Prelec n The probability weighting function [J].Econometrica,1998,(60):497-528.
  • 10Sanjit Dhami,All al-nowaihi.Why do people pay taxes?Prospect theory versus expected utility theory [J].University of Leicester Discussion Papers in Economics,2004,(30):1~26.

共引文献41

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部