范拉伊模式下的纳税人意识研究

本文将纳税人意识纳入经济心理学中范拉伊模式的框架下进行研究.研究发现,影响纳税人意识的因素之间存在着相互影响.良好的纳税人意识,意味着同时具备正确充分的税收环境知觉和满意的纳税人主观感受,与之相伴的必然是依法纳税的税收行为.因此,创造良好的税收环境,灵活开展税收宣教以及对纳税人群体区别对待等对提高中国纳税人意识具有重要意义.

A Research on Taxpayer''''s Consciousness in Van Raaij Model

This paper analyzes taxpayer's consciousness under the structure of Van Raaij Model. It is found that the influence between the factors which affect taxpayer' s consciousness is not unilateral but rather mutual. If one has good taxpayer's consciousness, it means he/she possesses both proper and sufficient perception of tax environment and satisfied subject well-being. Specifically, he/she has correct knowledge about his/her own status as a taxpayer along with the corresponding rights and obligations, and also rational cognition of tax laws. All of these will definitely lead to his/her behavior of lawful and faithful taxpaying. Therefore, creating a good tax environment, launching taxation propagandas close to people's daily life and treating different groups of taxpayers respectively have great significance to strengthen taxpayer's consciousness in China.