行为经济学视域下税收筹划方案评价优化研究

A Research on the Optimization of Tax Planning Scheme Evaluation from the Perspective of Behavioral Economics

税收筹划研究主要基于纳税人“理性人”假设,从经济学视域分析其特性与现实应用。然而在现实社会中,完全的“理性人”并不存在。行为经济学兴起后,“有限理性”学说发展迅速,主流经济学中“理性人”假设的偏差得到了修正,这对税收筹划研究具有重要的指导意义。本文将分述主流经济学和行为经济学的核心观点,比较两种理论对税收筹划研究的影响,从“有限纳税理性”假设和“非确定性纳税偏好”假设两个角度切入,分析纳税人进行税收筹划的价值判断和风险取向,通过与传统税收筹划方案的评价进行对比,提出行为经济学视域下税收筹划方案评价的优化模型。

Tax planning research is mainly based on the hypothesis that the taxpayer is a“rational man”,and analyzes the hypothesis’characteristics and practical application from the perspective of economics.However,in the real society,a complete“rational person”does not exist.After the rise of behavioral economics,the doctrine of“bounded rationality”developed rapidly and became the mainstream.The deviation of the hypothesis of“rational man”in economic science had been corrected,and this is of great significance to the study of tax planning.This paper introduces the core viewpoints of mainstream economics and behavioral economics,and compares the influence of the two schools on tax planning.Moreover,based on the hypotheses of“bounded rationality of tax payment”and“non-deterministic preference of tax payment”,it analyzes the value judgment and risk orientation of taxpayers’tax planning.Last but not least,this paper puts forward an optimization model of tax planning scheme evaluation from the perspective of behavioral economics by comparing the model with the evaluation of traditional tax planning.