关于完善公司税收道德约束机制若干问题的思考

On Perfecting the Constraint Mechanism of Corporate Tax Morality

本文围绕税收道德的提出和已有的研究脉络,提出了税收道德的概念,分析了影响税收道德的因素,并提出了相关建议。本文指出,法律硬约束的确有助于促进纳税人遵从税法,但鉴于近些年纳税人(特别是跨国公司)"不违反税法,但违反道德"的现象越来越多,有必要在法律硬约束的同时,通过建立和完善公司税收道德约束机制,从源头上提升公司的纳税遵从意愿。

Based on the existing researches, the article puts forward the concept of tax morality, analyses its influence factors and then proposes relevant suggestions. The paper points out that legal constraints help taxpayers comply with tax laws. However, in recent years, more and more taxpayers(especially MNE) have become "not-violating tax laws, but violating the morality". It is necessary to improve the tax compliance of enterprises from the source by establishing and optimizing tax morality constraint mechanism of enterprises.