| 基于心理契约的中西方税收文化差异比较 |
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| 引用本文： | 黄昌炜,刘琚.基于心理契约的中西方税收文化差异比较[J].铜陵财经专科学校学报,2012(3):44-46. |
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| 作者姓名： | 黄昌炜 刘琚 |
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| 作者单位： | 铜陵学院,安徽铜陵244000 |
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| 基金项目： | 安徽省哲学社会科学规划课题《基于心理契约的税收文化建设研究》（编号：AHSK09-10D178）阶段性成果. |
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| 摘 要： | 心理契约不仅存在于雇佣双方之间，也存在于其他社会群体之间，包括税收征纳主体之间。税收心理契约至少存在两个层次：一是纳税人和用税人之间的心理契约；二是纳税人和征税人之间的心理契约。中西方正是在这两个层次上的心理契约存在着差异，从而导致在税收文化上呈现不同的特点。
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| 关 键 词： | 税收心理契约 税收文化 纳税意识 |
Comparison of Chinese and Western Tax Culture Based on Psychological Contract |
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| Authors: | Huang Chang-wei Liu Ju |
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| Institution: | n (Tongling University, Tongling Anhui 244000, China) |
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| Abstract: | Not only does psychological contract exist between the employers and employees, but also it exists in other social groups, including tax leviers and taxpayers. Tax Psychological contract at least has two levels： first, the psychological contract between taxpayers and taxusers. Second, the psychological contract between taxpayers and tax leviers. Chinese and Western are different in these two levels and show different tax cultures. |
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| Keywords: | tax psychological contract tax culture tax consciousness |
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