纳税意愿、税收制度和社会福利研究述评与展望

The Review of the Literature of the Tax Morale,the Tax System and the Social Welfare and Prospects

纳税人的遵从、逃税和避税等意愿与税收制度的互动导致不同的社会福利效果,比较制度实验研究分离了具体的税收制度与税收意愿的具体互动机制,同时纳税人的偏好和社会规范在纳税意愿和税收制度的互动中有中介或调节作用。我们在梳理已有研究脉络的基础上,提出了中国情境的税收制度设计思路。

The taxpayer＇s morale,such as tax compliance,tax evasion and tax avoidance,will lead to different social welfare effects with the interaction of the tax system.We segregate the specific interaction mechanism between the tax system and tax morale using experimental comparison system.In the meantime,there is a kind of mediator effect or moderator effect in the interaction between the tax morale and tax system as for the taxpayer＇s preference and social norm.Based on the combing the existing research from document analytic angle,we propose the design idea of the tax system conforming to China＇s situation.