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(接上期)行为规范和价值观也有着重要的作用。个人规范和社会规范是相互联系的。人们有个人规范、价值观和道德信念,但是这些信念不能孤立存在。人们会采纳自己认同的社会人群的行为规范。社会规范会变成个人规范。按照个人规范遵从纳税义务的纳税人通常不需要额外的激励,也不需要不遵从时的处罚。如果激励被认为是要控制,那就会降低遵从的内在愿望。要想对遵从产生正面影响,激励必须能够支持对遵从的内在愿望,让纳税人知道他们的行
(Continued) Code of Conduct and Values also play an important role. Personal norms and social norms are interrelated. People have personal norms, values, and moral beliefs, but these beliefs can not exist in isolation. People will adopt the code of conduct of their own social groups. Social norms will become personal norms. Taxpayers that comply with tax obligations according to their personal norms usually do not need additional incentives or penalties for non-compliance. If the motivation is considered to be controlled, it will reduce the inherent desire to comply. In order to have a positive impact on compliance, motivation must be able to support the inherent desire for compliance and let taxpayers know what they do