An Analysis on the Relationship between Taxpayers and Tax Authorities from a Psychological Contract Perspective: Reciprocal Trust Create Harmony
- 经济学院－已发表论文 
自20世纪80年代末以来,大量实证研究表明,传统经济学的理性经济人假设不足以解释纳税人的遵从决策行为。解决此类问题的一个办法是承认有自觉纳税这个内在动机存在,而心理契约理论则为税收征纳关系的研究提供了一个新的分析视角。本文讨论了将心理契约理论应用于税收征管领域的理论价值和现实意义,并从心理契约的角度,着重就如何培植并促进征纳双方的互信、构建和谐的征纳关系,提出相应的征管机制设计和策略建议。Since the late 1980s, a large number ofempirical studies have showed that traditionaleconomic theoretical models based on thehypothesis of economic man cannot explain thecompliance decisions of taxpayers. A solution tothis problem is to consider the intrinsic motivationof tax compliance, and the theory of psychologicalcontract offers a new perspective on researchesof the relationship between taxpayers and taxauthorities. This paper discusses the theoreticaland practical contributions of psychologicalcontract theory and apply it to the field of taxcollection and administration, and puts forwardsome suggestions on how to foster the reciprocaltrust and form harmonious relationship betweentaxpayers and tax authorities.