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The Research Of Tax Planning Under Behavioral Economics

Posted on:2009-12-25Degree:MasterType:Thesis
Country:ChinaCandidate:G Q LiFull Text:PDF
GTID:2189360245487686Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since 1950's, tax planning has been gradually developed one of rational behaviors resulted from internal and external environmental stimulations. As the theoretical base of tax planning behavior of corporation, main economics believes that enterprises is a full rational part, which conducts its behaviors because of biggest benefits. Rather, the fact of tax planning isn't evidently consistent with study conclusions, which showed enterprise usually prefers non-rational determination behavior. Above all cause behaviorism and psychology's attention, and result in behaviorism study of taxation and tax evasion.This paper chooses the new perspective—behavioral economics—as the complete new perspective to study the tax planning behavior, which considers normative method and comparative method as the main method. This paper analyses taxpayer's ration and subjectivity beginning with limited ration and ambiguity-preference of behavior economics. And on the basic of hypotheses as logic drive, the paper puts forward the two theoretical hypotheses, which are tax ration and ambiguity-preference of taxation; constructs the whole tax planning theory system, behavior mode of tax planning in order to explain above puzzles, develops theory of tax planning and in order to guide taxation and tax planning better and better.The thesis can be divided into five parts: the first part mainly introduces research background and study significance; Set forth the main content, the whole theory frame and paper's innovation. The paper puts forward relevant study supposition about taxpayer in order to easy to research it. In second part, paper analyzes corresponding literatures as the study carrier, and analyzes advantages and disadvantages between relative tax planning research in main economics and new perspective of economics. On the supposition of first part, paper believes the main economics has the essential disadvantages which maybe wrongly guide corporation's behavior, while other new development of economics only emphasize the result of enterprise behavior rather causes and psychology of determination. Therefore, the main subject is brought forward which is also one of creation in research perspective. The third part is the introduction of research fruit of behavioral economics theory. On the basis of this, paper puts forward two hypotheses: tax ration and ambiguity-preference of taxation which is the other innovation of this paper. The forth part constructs the whole and complete tax planning behavioral theory system,which comprises three theories: hypothesis theory system, foundation theory system and operation theory system. Hypothesis theory system is mentioned in third part; Foundation theory system includes concept, target and morphogenetic causation of tax planning; Operation theory system includes process evaluation of tax planning, and on the basic of which the writer constructs tax planning model of corporation behavior that is the description according to the prospect theory of behavioral economics. Lastly, in fifth part paper compares determined process between prospect theory and utility anticipate theory, on the basic of which, put forward the behavior mode of tax planning determination in order that could develop cost-benefit determination mode and strengthen its practice significance.
Keywords/Search Tags:tax ration, ambiguity-preference of taxation, behavioral mode of tax planning, behavioral economics
PDF Full Text Request
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