税收遵从研究述评

A Review of Tax Compliance Studies

税收遵从问题始终困扰着各国政府,也成为学者研究的热点。西方发达国家关于税收遵从的研究主要基于两大理论:一是预期效用理论;二是前景理论。相关研究从"理性经济人"假设开始,借助传统的经济学分析方法进行,后逐步放宽假设或引入更多的变量,到以"有限理性"为假设前提,同时结合心理学、行为学等进行交叉研究,并使研究结果更接近现实。我国的相关研究比较迟,但发展迅速。通过相关文献的梳理,对税收遵从研究进行综合述评,并对税收遵从的未来研究方向提出一些拓展思路。

Tax compliance issues have puzzled all governments in the world and become a hotspot of tax research.The researches on tax compliance in western developed countries are mainly based on two theories： expected utility theory and prospect theory. The previous researches are based on rational-economic hypothesis with traditional economics methods,and then gradually broaden hypothesis or introduce more variables. Current research is based on bounded rational hypothesis with psychology and behaviors methods,making the research results closer to reality. The related research starts relatively late but develops rapidly in China. This paper makes a literature review on tax compliance studies,and then puts forward some ideas for the research direction.