| 当前纳税人不良心态及行为选择研究 |
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| 引用本文： | 薛菁.当前纳税人不良心态及行为选择研究[J].宁夏党校学报,2006,8(3):52-54. |
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| 作者姓名： | 薛菁 |
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| 作者单位： | 中共福州市委党校,福建,福州,350014 |
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| 摘 要： | 在市场经济条件下,纳税人不良的纳税心态和行为影响了税收收入的稳定增长和市场经济的健康发展。这些心态和行为的产生除了经济学的原因外,还受到历史、政治、社会等非经济学因素的影响。政府必须正视这些因素,引导纳税人树立正确的纳税心态。
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| 关 键 词： | 纳税人 心态 行为选择 |
| 文章编号： | 1008-2921(2006)03-0052-03 |
| 修稿时间： | 2005年12月25 |
On the Research of the Unhealthy Mentality of Taxpayers and Their Action Choice at Present |
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| XUE Jing.On the Research of the Unhealthy Mentality of Taxpayers and Their Action Choice at Present[J].Journal of Ningxia Communist Party Institute,2006,8(3):52-54. |
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| Authors: | XUE Jing |
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| Abstract: | Under the market economy condition,the unhealthy ratepaying mentality and the action choice of the taxpayers have affected a stable increase of tax revenue and the healthy development of market economy.These mentality and action result from the factor of economics as well as such the non-economics factors as history,politics and society.The government must take these factors into consider guiding the taxpayers to foster the correct ratepaying mentality. |
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| Keywords: | taxpayer mentality the action choice |
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