从前景理论看纳税遵从决策与征管策略选择

本文认为,以理性和自利为假设前提的预期效用理论虽然可以解释一般的纳税遵从决策,却无法解释那些并不完全理性、自利的遵从行为,20世纪80年代以来前景理论的引入弥补了这方面的不足。前景理论的反射性效应、确定性效应和分离性效应原理解释了纳税人的实际决策与理性决策相偏离的现象,为税收征管策略的选择提供了重要的理论基础和政策启示。

Taxpayer Compliance Decisions and Administrative Strategy Options: An Analysis based on Prospect Theory

The expected utility theory which assumes that decision-makers are rational and of self-interest is capable of explaining general taxpayer compliance decisions. However,this theory is unable to explain those behaviors not completely rational or selfish. The introduction of prospect theory since the 1980s compensates for these disadvantages:principles underlying the reflection effect,the certainty effect and the isolation effect can well explain the deviations of taxpayers' actual decisions from the rational ones,which provide important rationales and policy implications for tax administration.