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行为分析最基本和关键的是对行为人的行为假设。主流理论往往忽略社会背景的差异而对行为人的行为做一般分析。由于中国的社会背景与奉行主流经济学理念的国家的社会背景存在较大差异,因此,这样的分析常常给人以疏离和隔膜之感。中国社会具有典型的差序格局特征,因此,逃税行为受不同主体的看法的影响不同:亲近的群体的看法、疏离的群体的看法、道德层面的看法、公正旁观者的看法分别以不同的力度甚至从不同的方向影响逃税行为。
The most basic and crucial part of behavioral analysis is the behavioral assumptions of the perpetrator. Mainstream theories tend to ignore the differences in social background and make a general analysis of the behavior of the perpetrator. Because of the great social background of China and the social background of countries that follow the mainstream economic philosophy, such analysis often gives people a sense of alienation and septum. Chinese society has the characteristics of a typical pattern of order and difference. Therefore, tax evasion is influenced differently by the views of different subjects: the views of the close groups, the alienated groups, the views of the moral level and the impartial spectators, respectively, with different efforts Tax evasion even affects in different directions.