...税收遵从度的有效工具,但国外已有实验和实证研究表明该制度会影响税收遵从度,并称之为“预缴现象”(withholding phenomenon),而这一现象并未从传统税收遵从理论上得到解释。
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Third, prospect theory is applied to construct a tax compliance model which uses current asset poison as the reference point, and the model gives a quantitative description of the withholding phenomenon and framing effect.
再次,本文还基于前景理论建立了以当前资产位置为参考点的税收遵从模型,从数理机制上解析了预缴现象与框架效应。
参考来源 - 基于有限理性的个人纳税人遵从决策研究·2,447,543篇论文数据,部分数据来源于NoteExpress
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