中国差序格局社会背景下的逃税行为分析

Analysis on Tax Evasion in the Chinese Social Background of the Differential Mode of Association

行为分析最基本和关键的是对行为人的行为假设。主流理论往往忽略社会背景的差异而对行为人的行为做一般分析。由于中国的社会背景与奉行主流经济学理念的国家的社会背景存在较大差异,因此,这样的分析常常给人以疏离和隔膜之感。中国社会具有典型的差序格局特征,因此,逃税行为受不同主体的看法的影响不同:亲近的群体的看法、疏离的群体的看法、道德层面的看法、公正旁观者的看法分别以不同的力度甚至从不同的方向影响逃税行为。

What the behavioral analysis is most basic and the key is the author behavior supposition. The mainstream theory often neglects the difference of the social background, and makes the general analysis to the author behavior. Because there is an enormous difference between Chinese social background and the country of mainstream economic idea, therefore, such analysis is difficult to be accepted. The Chinese society has the characteristic of differential mode of association pattern, therefore the different view of community have an different affect on the behavior of evades taxes--intimate association, remote association ; moral models, impartial spectator＇ s view respectively tax evasion by the different intensity influence the behavior.