摘要
税收流失问题伴随着税收产生一直是各国税务管理当局面对的重大问题。如何提高纳税人的税收遵从程度是一道困绕着世界各国政府的难题，为了揭开税收遵从之谜，学者们进行了大量艰苦卓绝而富有创造性的研究。我国政府在《2002年—2006年中国税收征收管理战略规划纲要》中正式提出了税收遵从(tax compliance)概念。本文将通过对税收遵从理论的探讨，从而给我国税收管理实践提供一些政策建议。本文的主要内容包括以下几个方面。
首先，本文介绍预期效用理论；然后介绍Kahneman等人的实验对预期效用理论作为描述性理论的批评；最后介绍前景理论的主要内容。
其次，本文分析了税收遵从的影响因素，包括传统A-S模型中的查获率、罚款率、收入、税率等因素，但是，将纳税人视为完全理性人，将这些因素视为影响税收遵从的唯一原因，并不能完全揭示纳税人的税收遵从现象的本质。所以本文还介绍了前景理论中关于税收遵从的影响因素、税收遵从成本对税收遵从的影响以及其他影响因素，如税制的因素、个体特征因素、税收道德因素、公平理论中的影响因素以及纳税服务的影响因素。
再次，我们引入成本因素，建立一个基于预期效用理论的税收遵从模型，并且分固定遵从成本和比率遵从成本两种情况进行了分析。固定遵从成本情况下，纳税人将更倾向选择不遵从行为，而比率遵从成本情况下，遵从成本率的提高对税收遵从行为的影响在理论上是不确定的，而实践表明遵从成本是妨碍纳税人纳税遵从的重要因素；同时我还建立了一个基于前景理论的个人税收遵从模型，模型显示：不存在确切的最优申报所得额D~*，使得个人的效用最大化，最优申报额D与处罚率λ，名誉损失率s，以及损失厌恶相关系数存在正相关性；本文还把前景理论应用到公司的税收遵从决策之中，通过建立一个基于前景的模型，分析了公司税收遵从问题。分别从经理人补偿金制度、税款处罚分配、公司监管水平、经营者风险厌恶系数，公司税率以及税务当局的稽查能力等方面，探讨了代理人制度下的公司税收遵从状况。这部分是本文的核心内容。
最后，结合模型的结论，针对我国税收遵从的现状，提出提高我国税收遵从度的建议。认为应该在完善税收制度、培养纳税意识、增强服务理念等方面做努力，以增加纳税人的税收遵从度。
Tax loss has been the major problems of international tax authorities face. How to effectively promote tax compliance is a difficult problem which all countries confront with. In order to reveal the riddle of tax compliance,lots of painstaking and creative researches have been done. In China,the tax authorities puts forward the idea of tax compliance in the report "five-year strategic plan of tax administration from 2002 to 2006".This thesis is about the theory of tax compliance, which will provide some policy recommendations to our tax administration practices.
First of all, This article describes the expected utility theory; then give the criticism of expected utility theory; Finally introduce the main theory of prospect theory.
Secondly, the paper analyzes the impact of tax compliance factors, including the traditional A-S model :rate, fine rate, income, tax rates, however, regarded as completely rational ,and these factors as the hole reason, can not completely reveal the taxpayer's tax compliance with the essence of the phenomenon. Therefore, this article also describes the prospects for the theory of tax compliance on the influencing factors, the tax compliance costs for taxpayers to comply with the impact, as well as other influencing factors, such as tax factors, individual characteristics of the factors, tax moral considerations, fairness theory, the impact of factors, and tax services factor.
Once again, we introduce the cost factor and establish a tax compliance model based on expected utility theory, then carried out a correlation analysis both in fixed compliance costs and ratio compliance costs. Fixed compliance cost cases, the taxpayers will be more inclined to choose not to comply with the act, while under the ratio compliance costs, the impact of tax compliance is uncertain, but in practice shows that tax compliance costs is impeding people to comply with .at the same time I also created a personal tax compliance model based on the prospect theory. Model shows that: there is no exact optimal to declare income, making the individual utility maximization, optimal declare amount D has positive correlation with punishment rates, loss of reputation, as well as the correlation coefficient of loss aversion .This paper also introduces the prospect theory,to study the company's tax compliance, respectively, from the manager's compensation system, the distribution of tax penalties, the level of corporate governance ,the company tax rate and the tax authorities of the auditing capacity, to explore the compliance of company .All of this are the core content of this paper.
Finally, with the model conclusions and the status of China's tax compliance, many recommendations to improve tax compliance was given.
引文
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