前景理论及其个人纳税遵从研究概述

被引：5

作者：

刘华

黄熠琳

张天敏

机构：

[1] 华中科技大学管理学院

来源：

国外社会科学 | 2010年 / 03期

关键词：

前景理论; 纳税;

D O I：

暂无

中图分类号：

F810.42 [税收];

学科分类号：

020203 ;

摘要：

本文根据前景理论解释纳税遵从困惑并解释预缴现象,在将前景理论应用于个人纳税决策过程中的框架效应的基础上,归纳了前景理论框架下的个人纳税遵从研究的相关文献,并对其主要内容进行了总结和评述。

引用

页码：94 / 99

页数：6

共 7 条

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